The Court of International Trade ruled recently on the classification of foods specially designed, produced, and intended for use by infants or toddlers who suffer from a variety of diseases or disorders.
The CIT found that U.S. Customs and Border Protection properly classified these items as other food preparations under HTSUS 2106.90.9998 (6.4 percent duty). The plaintiff had argued for classification as other medicaments under HTSUS 3004.50.5040 (duty-free) or as articles specially designed for handicapped persons under HTSUS 9817.00.96 (duty-free).
The CIT explained that the descriptions and labeling of these products demonstrate that they are each comprised entirely of “nutritional substances” and that Note 1(a) to HTSUS Chapter 30 excludes all such products from Chapter 30.
Separately, the Court of Appeals for the Federal Circuit issued a decision upholding a CIT ruling classifying certain gloves as knitted gloves coated with plastic under HTSUS 6116.10.55 (13.2 percent duty) rather than as gloves of plastic under HTSUS 3926.20.10 (duty-free).
The gloves consist of a shell made of manmade fibers directly knitted to shape on an industrial knitting machine. The complete shell then goes through a dipping process where the palm and portions of the fingers are coated with polyurethane. The gloves are marketed for use in automotive, metal handling, and other industrial and commercial settings.
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