CAFC Affirms Classification of Vases as Decorative Glassware, Not Packaging
The U.S. Court of Appeals for the Federal Circuit on July 9 found glass vases imported by Dependable Packaging are classifiable in the tariff schedule as decorative glassware instead of glass packaging, affirming a Court on International Trade Decision issued in early 2013 (see 13022104). CAFC agreed with the lower court’s holding that vases are generally classified as decorative glassware, and that Dependable Packaging’s products are vases.
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Dependable Packaging had argued that they should instead be classified in heading 7010 as “containers, of glass, of a kind used for the conveyance or packing of goods,” dutiable at 5.2%. But CAFC agreed with CBP’s original classification as “glassware of a kind used for … indoor decoration of similar purposes,” dutiable at 30% or 38% depending on value.
The Explanatory Notes in heading 7013 identifies vases as an example of decorative glassware classifiable in that subheading. On the other hand, the Explanatory Notes in heading 7010 say that glass packaging normally has some type of closure, and Dependable Packaging’s vases do not, said CAFC. The Appeals Court also looked to the Carborundum factors (like physical characteristics, expectations and channels of trade) to determine the principal use of Dependable Packaging’s vases, and found in almost all respects they supported the finding that they are decorative.
(Decorative Packaging v. U.S., Fed. Cir. 13-1300, dated 07/09/14, Judges Wallach, Mayer and Chen)
(Attorneys: Peter Herrick for plaintiff-appellant Decorative Packaging Solutions, Inc.; Edward Kenny for defendant-appellee U.S. government)