CBP Agrees to Give Importer Section 301 Refunds at CIT for Printer Maintenance Kits
Importer Kyocera Document Solutions America will get refunds on Section 301 duties paid for its printer maintenance kits that were granted a tariff exclusion by the Office of the U.S. Trade Representative. The importer filed a stipulated judgment at the Court of International Trade on an agreed set of facts, which say that the maintenance kits, liquidated under Harmonized Tariff Schedule subheading 8443.99.2050 and assessed Section 301 tariffs under secondary subheading 9903.88.01, fit under the exclusion.
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CBP originally liquidated the imports without the exclusion, imposing 25% duties on the kits. After Kyocera brought the case to the trade court, the parties agreed that the imports qualify for the exclusion under HTS heading 9903.88.14. In all, the case concerns 35 entries of the printer maintenance kits entered via Memphis and Dallas.