US Agrees to Pay Over $34K in Duty Refunds on Worn Clothing Imports
The U.S. agreed to pay importer Dis Vintage $34,591.27 in duty refunds and interest payments in a tariff classification spat on worn clothing. The parties filed a stipulated judgment with the Court of International Trade on Nov. 1, agreeing to classify the goods under the following five subheadings: 6104.63.20, dutiable at 28.2%; 6309.00.00, free of duty; 6203.20.20, dutiable at 19.7%; 6203.43.40, dutiable at 27.9%; and 6110.30.30, dutiable at 32% (Dis Vintage v. United States, CIT # 23-00033).
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Dis Vintage will receive over $22,000 in duty refunds, $10,410.56 in previously paid interest payments and over $2,000 in interest.
Dis Vintage originally entered the merchandise under subheading 6309.00.1000 as "worn clothing and other worn articles." On inspection, CBP found the merchandise contained both worn clothing and other articles that did not meet the requirements. CBP then classified the merchandise as commingled articles, which are subject to the highest duty rate of any of the samples of the merchandise, and liquidated the merchandise under subheading 6204.63.35 at a 28.6% rate (see 2305020028).