Date: Wed, 31 Dec 1997 20:47:54 GMT Server: WebSitePro/1.1g (S/N WPO-2024) Accept-ranges: bytes Content-type: text/html Last-modified: Wed, 03 Sep 1997 14:30:40 GMT Content-length: 1942
August 22, 1997
IMPORTANT ALERT
CHRISTMAS COMES EARLY FOR IMPORTERS OF HOLIDAY FESTIVE ARTICLES
Court of Appeals Rules Goods Duty Free
Decision Covers a Range of Holidays and Items
PROTEST TO PROTECT YOUR RIGHTSThe Court of Appeals for the Federal Circuit has decided that the term "Christmas ornaments" includes resin statues and decorations which need not hang from a tree to be free of import duties and that utilitarian items such as Halloween pitchers and mugs, as well as holiday plates and glassware, can also enjoy duty-free entry into the U.S.
The case in point, Midwest of Cannon Falls, Inc. v. United States (CAFC 96-1271,1279) was argued by Joel Simon, a senior partner in our firm, on behalf of Midwest of Cannon Falls, a large importer of a variety of Christmas, Easter, Valentine's Day, Thanksgiving and Halloween merchandise. Customs had classified the goods under dutiable classifications requiring duty at rates ranging up to 13.5 per cent ad valorem, which are now classifiable under duty free provisions.
Despite the Court of Appeals decision, Customs has informed us that it will continue to require duties on such goods until November 1997, and possibly longer, if they appeal the case to the U.S. Supreme Court.
Importers of holiday merchandise must protest the liquidations of their entries in order to preserve their rights to refunds of duties collected by Customs.
We would be happy to provide you with answers to any questions you might have in this regard or on any other matter within the area of our concentration. Please feel free to call us.