Wilton Indus., Inc. v. United States, No. 13-1028 (Fed. Cir. 2013)
Annotate this CaseWilton imported 39 models of paper punches from Taiwan for use in scrapbooking and craft projects, to cut paper in a variety of shapes and sizes. Except for one model, U.S. Customs and Border Protection initially liquidated the punches under Harmonized Tariff Schedule of the U.S. (HTSUS) subheading 8203.40.60 as “perforating punches and similar handtools” with a duty margin of 3.3%. Customs denied Wilton’s protests to classify them under the duty free HTSUS subheading 8441.10.00 as “cutting machines of all kinds.” The parties entered into a stipulation agreement to classify 23 models under subheading 8441.10.00 because they were too large to use in the hand. Customs maintained that subheading 8203.40.60 was proper for the 16 models that remained in dispute because they were “intended for use when held in the hand.” The U.S. Court of International Trade granted the government summary judgment, setting aside the stipulation and finding that the punches “prima facie fall under Heading 8203 as a perforating punch.” The Federal Circuit affirmed; the articles at issue are described eo nomine by HTSUS Heading 8203.40
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