US, Importer Settle Spat on Classification of Microwave Ovens, Drop Section 301 Duties
The U.S. and importer Roper Corp. settled a customs spat on the company's microwave ovens, with CBP agreeing to liquidate the goods without Section 301 duties (Roper Corp. v. United States, CIT # 22-00217).
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The parties filed a stipulated judgment with the Court of International Trade on Oct. 3 finding that the imports are classifiable under Harmonized Tariff Schedule subheading 8516.50.0090, which is dutiable at 2% and covers microwave ovens with a capacity exceeding 31 liters.
The goods were originally classified under HTS subheading 8516.60.4086, a duty-free provision covering certain cooking stoves and ovens, and secondary subheading 9903.88.03, which carries a 25% Section 301 duty. The parties agreed to liquidate Roper Corp.'s 32 entries at issue under subheading 8516.50.0090, noting that any refunds will be paid with interest.