Sigvaris, Inc. v. United States

Sigvaris imports graduated compression hosiery from three product lines. All of the product lines exert 15–20 millimeters of mercury (mmHg) of compression onto the wearer. Graduated compression hosiery “when properly worn, forces pooled blood to circulate out of the leg and throughout the body.” Between September 2008 and November 2010, Sigvaris imported 105 entries. Customs liquidated the entries between August 2009 and September 2011. Customs classified the subject merchandise as “[o]ther graduated compression hosiery: . . . [o]f synthetic fibers” under the Harmonized Tariff Schedule of the United States (HTSUS) subheading 6115.10.40 subject to a duty rate of 14.6%. The Trade Court held and the Federal Circuit affirmed that the merchandise does not qualify as duty-free under the HTSUS subheading 9817.00.96 as articles specially designed for the use or benefit of physically handicapped persons. The plain language of the heading focuses the inquiry on the “persons” for whose use and benefit the articles are “specially designed,” and not on any disorder that may incidentally afflict persons who use the subject merchandise. To be “specially designed,” the subject merchandise must be intended for the use or benefit of a specific class of persons to an extent greater than for the use or benefit of others. View "Sigvaris, Inc. v. United States" on Justia Law