Importer Drops Customs Case on Pop-Up Tent 'Pods'
Importer Under the Weather on April 23 dismissed its customs case at the Court of International Trade after the trade court refused to let the company add a claim regarding CBP's prior tariff treatment of its imported pop-up tent "pods" to its complaint (see 2504150053) (Under the Weather v. United States, CIT # 21-00211).
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Under the Weather imported the pods duty-free during 2010-18 under Harmonized Tariff Schedule subheading 6306.22.1000, which covers backpacking tents. CBP then said in 2018 that the entries would be classified as "other" tents under HTS subheading 6306.22.9030, dutiable at 8.8%. The importer successfully protested the decision before CBP reverted the goods in 2019 to duty-free treatment. CBP next issued an HQ ruling in 2020, declaring that the goods fit under HTS subheading 6306.22.9030.
The importer took to the trade court, claiming that the HQ ruling needed a notice-and-comment period, since it revoked or modified a previous interpretive decision or ruling. CIT rejected that claim last year, finding that the previously decided protest wasn't a "prior interpretive ruling or decision" (see 2409050030). During discovery on the importer's remaining claims, Under the Weather sought to amend its complaint to effectively renew its claim that CBP needed to impose a notice-and-comment period since it modified a "treatment previously accorded" to its pods as evidenced by two alleged CBP examinations of them in 2015.
Judge Timothy Reif rejected the motion to amend the complaint as both untimely and futile. Under the Weather and the U.S. filed a stipulation of dismissal less than two weeks later.