Otter Products v. U.S.

Facts: Otter Products imported protective cases for electronic devices. U.S. Customs and Border Protection (CBP) classified them under a tariff provision with a higher duty rate. Otter Products contested the classification, arguing for a lower duty rate.

Legal Issue: Should Otterbox cases be classified under a tariff provision with a lower duty rate?

Answer: No.

Rule: Tariff classifications under the Harmonized Tariff Schedule (HTSUS) depend on product characteristics and intended use as defined by customs regulations.

Holding: The court upheld CBP’s classification, determining that the cases did not qualify for the lower duty rate sought by Otter Products.

Carl Zeiss v. U.S.

Facts: Carl Zeiss imported microscopes and parts. U.S. Customs classified them under a tariff provision with a higher duty rate. Carl Zeiss challenged the classification, arguing that the items qualified for a lower duty rate.

Legal Issue: Were the microscopes and parts properly classified under the higher duty provision?

Answer: Yes.

Rule: The classification of goods under the HTSUS is based on their specific characteristics and intended use, as determined by customs regulations.

Holding: The court ruled in favor of U.S. Customs, upholding the higher duty classification.

Better Home Plastics v. U.S.

Facts: Better Home Plastics imported shower curtain sets, which included a fabric curtain and a plastic liner. U.S. Customs classified the components separately, leading to a higher duty rate. Better Home Plastics argued that the set should be classified as a single unit.

Legal Issue: Should the shower curtain set be classified as a single unit or as separate components for tariff purposes?

Answer: As a single unit.

Rule: When items are designed and marketed as a set, they may qualify for classification as a single unit under tariff rules.

Holding: The court ruled in favor of Better Home Plastics, finding that the shower curtain set should be classified as a single unit rather than separate components.