WWRD US, LLC v. United States

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In 2009-2010, WWRD imported decorative ceramic plates and mugs from its “Old Britain Castles” dinnerware collections; decorative ceramic plates and gravy boats from its “His Majesty” dinnerware collection; and crystal flutes, punch bowls, and hurricane lamps from its “12 Days of Christmas” collection. All were decorated with holiday motifs and intended to be used during Thanksgiving or Christmas dinner. Customs classified the articles based on their constituent materials, placing the various goods in subheadings 6912.00.39, 7013.22.50, 7013.41.50, and 9405.50.40 of the Harmonized Tariff Schedule of the United States (HTSUS). WWRD filed multiple protests, arguing the articles should be classified in 9817.95.01, which provides duty-free status for “[a]rticles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00, 7013.22, 7013.28, 7013.41, 7013.49, 9405.20, 9405.40, or 9405.50 ... meeting the descriptions … Utilitarian articles of a kind used in the home in the performance of specific religious or cultural ritual celebrations for religious or cultural holidays, or religious festive occasions, such as Seder plates, blessing cups, menorahs or kinaras.” The Trade Court and Federal Circuit upheld the classification, reasoning that imported items were not used for specific rituals. View "WWRD US, LLC v. United States" on Justia Law