GRK Canada, Ltd. v. United States, No. 13-1255 (Fed. Cir. 2014)
Annotate this CaseGRK’s R4 Screws, RT Composite Trim Head Screws, and Fin/Trim Head Screws are made with corrosion-resistant case-hardened steel and are marketed for use as building material fasteners. R4 screws have a flat self- countersinking head designed to cut away at the top layer of the material as the screw is driven into place. RT and Fin/Trim screws are recommended for fine carpentry and trim applications, and have much smaller heads, designed to prevent cracking and splitting of the target material. GRK imported the subject screws between January and August 2008. U.S. Customs and Border Protection classified the screws at liquidation under the Harmonized Tariff Schedule of the U.S. (HTSUS) subheading 7318.12.00, “other wood screws,” which carries a 12.5% ad valorem duty. GRK protested, claiming that the screws should instead have been classified under subheading 7318.14.10, “self-tapping screws,” subject to a 6.2% ad valorem duty. Customs denied GRK’s protests. The Court of International Trade noted that HTSUS does not specifically define either subheading and agreed with GRK that the items were properly classified as “self-tapping screws.” The Federal Circuit vacated and remanded, reasoning that the Trade Court refused to consider the use of the screws at any step of determining the classification.
The court issued a subsequent related opinion or order on December 8, 2014.
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