Recent Court of International Trade Decisions
Certain Certs breath mints are not preparations for oral or dental hygiene. In Warner-Lambert Company v. U.S., the Court of International Trade (CIT) ruled in favor of U.S. Customs and Border Protection (CBP) that certain Certs Powerful Mints are properly classified under HTS 2106.90.99 (6.4%), which provides for food preparations not elsewhere specified or included.
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Warner-Lambert had argued that the breath mints should be classified under HTS 3306.90.00 (duty-free), which provides for preparations for oral or dental hygiene. However, the CIT determined that such a classification would be anomalous to an FDA conclusion that oral hygiene products treat or prevent a disease. As a result, the CIT ruled in favor of CBP and ordered the merchandise to be reliquidated accordingly. (Slip Op. 04-56, dated 06/01/04, available at http://www.cit.uscourts.gov/slip_op/Slip_op04/Slip%20Op%2004-56.pdf)
CIT rules in favor of Customs' classification of plywood. In Timber Products Co. v. U.S., the Court of International Trade (CIT) ruled in favor of Customs' classification of certain Brazilian plywood listed on the entry documents as sumauma plywood, faveira plywood, etc., under HTS 4412.14.30 (1997), a basket provision for "other plywoodwith at least one outer ply of nonconiferous wood" rather than under Timber Products' claim of HTS 4412.13.40 which provides for, among other things, "other plywoodwith at least one outer ply of virola."
According to the CIT, "virola" is not defined in the HTS and is only listed therein as a tropical wood. Moreover, the CIT determined that the common and commercial meanings of "virola" are identical and only encompass species of the genus "virola."
(Timber Products had contended that the common and commercial meanings are not identical and that there is an established commercial meaning within the trade for "virola" which is considerably more expansive than the common meaning and describes the subject plywood.) (Slip Op. 04-57, decided 06/02/04, available at http://www.cit.uscourts.gov/slip_op/Slip_op04/slipop04-57.pdf)