Appeals Court Affirms Court of International Trade Decision in Victoria's Secret/Lerner Case

In a case decided October 16, 2014, and published in the Customs Bulletin November 5, 2014, the U.S. Court of Appeals for the Federal Circuit affirmed the judgment of the Court of International Trade in a pair of cases relating to the tariff classification (and, therefore rate of duty) of Victoria's Secret's Bra Top and Lerner's Bodyshaper.

As Agathon Associates reported on May 22, 2013, the U.S. Court of International Trade ruled May 1, 2013, (Victoria's Secret Direct LLC v. United States, Ct. Int'l Trade, No. 07-00347 (Slip Op. 13-55), 5/1/13) that U.S. Customs and Border Protection erred in classifying a Victoria's Secret "bra top" as a "tank top" or similar article (Harmonized Tariff Schedule of the United States ("HTSUS") classification 6109.10.00) with a rate of import duty of 16.5 percent ad valorum.

Victoria's Secret and Lerner claimed classification of the Bra Top as a "brassiere" or similar article (HTSUS 6212.90.00, rate of duty 6.6%).

The Court ruled that the appropriate classification was under subheading 6114.20.00, with rate of duty of 10.8 percent ad valorum in the case of cotton garments and 6114.30.10, with rate of duty of 28.2 percent as valorum in the case of garments of man-made fibers..

Read the decision in Customs Bulletin and Decisions, Vol. 48, No. 44 beginning on page 50