United States v. Optrex America, Inc.
United States Court of International Trade
560 F. Supp. 2d 1326 (2008)
- Written by Gonzalo Rodriguez, JD
Facts
In 1997, the United States Court of Appeals for the Federal Circuit issued a ruling in which it determined that certain LCD glass panels were to be classified under heading 9013 of the Harmonized Tariff Schedule of the United States (HTSUS) as glass panels. Years later, Optrex America, Inc. (Optrex) (defendant) imported into the United States LCD screens similar to those involved in the 1997 case. At that time, and in light of the 1997 decision, counsel for Optrex counseled its client to seek a customs ruling to determine how Optrex should classify its LCD screens on entry. Instead, Optrex classified the screens as “electric sound or visual signaling apparatus” under heading 8531, a heading with a lower duty rate. The United States Customs Service (customs) (plaintiff) reclassified the entries as glass panels under heading 9013. Additionally, customs sought to impose civil penalties for Optrex’s failure to exercise reasonable care in classifying its entries.
Rule of Law
Issue
Holding and Reasoning (Barzilay, J.)
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