Irwin Industrial Tool Co. v. United States

222 F. Supp. 3d 1210, 2017 CIT 41, 39 I.T.R.D. (BNA) 1231, 2017 Ct. Intl. Trade LEXIS 40, 2017 WL 1363893
CourtUnited States Court of International Trade
DecidedApril 12, 2017
DocketCourt 14-00285; Slip Op. 17-41
StatusPublished
Cited by3 cases

This text of 222 F. Supp. 3d 1210 (Irwin Industrial Tool Co. v. United States) is published on Counsel Stack Legal Research, covering United States Court of International Trade primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Irwin Industrial Tool Co. v. United States, 222 F. Supp. 3d 1210, 2017 CIT 41, 39 I.T.R.D. (BNA) 1231, 2017 Ct. Intl. Trade LEXIS 40, 2017 WL 1363893 (cit 2017).

Opinion

OPINION

Kelly, Judge:

The case before the court involves the classification of various hand tools, referred to by the Plaintiff, Irwin Industrial Tools, as locking pliers. Am. Compl. ¶ 15, May 4, 2015, ECF No. 13 (“Am. Compl.”). Defendant, United States Customs and Border Protection (“CBP” or “Customs”), moved for summary judgment on January 6, 2017. Def.’s Mot. Summ. J., Jan. 6, 2017, ECF No. 43 (“Def.’s Mot.”); Mem. Supp. Def.’s Mot. Summ. J., Jan. 6, 2017, ECF No. 43 (“Def.’s Br.”). Plaintiff opposes this motion. Pl.’s Resp. Opp’n Def.’s Mot. Summ. J., Feb. 6, 2017, ECF No. 44 (“Pl.’s Resp.”). For the reasons that follow, Defendant’s motion is denied.

BACKGROUND

The dispute concerns the proper classification of four styles of Plaintiffs hand tools: “large jaw locking pliers,” “curved jaw locking pliers,” “long nose locking pliers with wire cutter,” and “curved jaw locking pliers with wire cutter.” Am. Compl. ¶¶ 17(A)-(D); Def.’s Rule 56.3 Statement of Material Facts ¶ 1, Jan. 6, 2017, ECF No. 43-1 (“Def.’s 56.3 Statement”); see Am. Compl. Exs. B-E. Plaintiff is the importer of record of the subject merchandise in the 46 entries at issue, which entered between the period of November 11, 2012 and June 11, 2013. Am. Compl. ¶¶ 3, 7. CBP liquidated all subject entries under subheading 8204.12.00, Harmonized Tariff Schedule of the United States (2013) (“HTSUS”), 1 which provides as follows:

Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: Hand-operated spanners and wrenches, and parts thereof: Adjustable, and parts thereof.

Subheading 8204.12.00, HTSUS, dutiable at 9 percent. Id.

Plaintiff timely filed 14 administrative protests challenging CBP’s classification of the subject merchandise under subheading 8204.12.00, HTSUS. Am. Compl. ¶ 9; Def.’s 56.3 Statement ¶ 24. CBP denied Plaintiffs protests. Am. Compl. ¶ 9; Def.’s 56.3 Statement ¶ 25.

Plaintiff commenced this action to contest CBP’s denial of its protests. Am. Compl. ¶ 1. Plaintiff alleges that the subject merchandise was improperly classified under subheading 8204.12.00, HTSUS, and is properly classifiable under subheading 8203.20.6030, HTSUS, subheading 8203.20.6060, HTSUS, or subheading 8205.70.0060, HTSUS. Am. Compl. ¶¶55, 57, 61. Specifically, Plaintiff contends that its long nose locking pliers and curved jaw locking pliers with or without wire cutter features are classifiable under subheading 8203.20.60, HTSUS, Pl.’s Resp. 14-20, 41-49, which provides:

Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar hand tools, and base metal parts thereof: Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof.

*1214 Subheading 8203.20.60, HTSUS, dutiable at 12 cents per dozen plus 5.5 percent. 2 Alternatively, Plaintiff contends that its long nose locking pliers, curved jaw locking pliers with wire cutter features, and curved jaw locking pliers, as well as its large jaw locking pliers, 3 are classifiable under subheading 8205.70.0060, HTSUS, Pl.’s Resp. 20-24, 49-53, which provides:

Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Vises, clamps and the like, and parts thereof: Vises: Other.

Subheading 8205.70.0060, HTSUS, dutiable at 5 percent ad valorem. Id.

JURISDICTION AND STANDARD OF REVIEW

The court has “exclusive jurisdiction of any civil action commenced to contest the denial of a protest, in whole or in part, under [Tariff Act of 1930, as amended, 19 U.S.C. § 1515 (2012)],” 28 U.S.C. § 1581(a) (2012), and reviews such actions de novo. 28 U.S.C. § 2640(a)(1) (2012).

The court will grant summary judgment when “the movant shows that there is no genuine dispute as to any material fact and the movant is entitled to judgment as a matter of law.” USCIT R. 56(a). In order to raise a genuine issue of material fact, it is insufficient for a party to rest upon mere allegations or denials, but rather that party must point to sufficient supporting evidence for the claimed factual dispute to require resolution of the differing versions of the truth at trial. Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 248-49, 106 S.Ct. 2505, 91 L.Ed.2d 202 (1986); Processed Plastics Co. v. United States, 473 F.3d 1164, 1170 (Fed. Cir. 2006); Barmag Barmer Maschinenfabrik AG v. Murata Machinery, Ltd., 731 F.2d 831, 835-36 (Fed. Cir. 1984).

*1215 UNDISPUTED FACTS

Plaintiff is the importer of record of the subject merchandise in the 46 entries at issue, which entered during the period of November 11, 2012 through June 11, 2013. Am. Compl. ¶¶ 3, 7; Answer to Am. Compl. ¶¶ 3, 7, Aug. 7, 2015, ECF No. 19 (“Def.’s Answer”); Def.’s 56.3 Statement ¶ 22; Pl.’s Resp. Appendix 1, ¶ 22, Feb. 6, 2017, ECF No. 44 (“Pl.’s Resp. Def.’s 56.3 Statement”). CBP liquidated all subject entries under subheading 8204.12.00, HTSUS. Am. Compl. ¶ 8; Def.’s Answer ¶ 8; Def.’s 56.3 Statement ¶ 23; Pl.’s Resp. Def.’s 56.3 Statement ¶ 23. Plaintiff paid all liquidated duties, charges, exactions, and fees on the entries at issue prior to the commencement of this action. Am. Compl. ¶ 5; Def.’s Answer ¶ 5. Plaintiff timely filed 14 protests challenging the classification of the merchandise at issue. Def.’s 56.3 Statement ¶ 24; Pl.’s Resp. Def.’s 56.3 Statement ¶ 24.

The subject merchandise consists of four styles of locking hand tools: “large jaw locking pliers,” “curved jaw locking pliers,” “long nose locking pliers with wire cutter,” and “curved jaw locking pliers with wire cutter.” Am. Compl. ¶ 17; Def.’s Answer ¶ 17. All of the subject tools at issue in this case are locking tools, referred to as “locking pliers,” 4 Am. Compl. ¶ 15; Def.’s Answer ¶ 15; Def.’s 56.3 Statement ¶ 9; Pl.’s Resp. Def.’s 56.3 Statement ¶ 9, such that the tool may remain locked on an object without applying continuous hand force. Def.’s 56.3 Statement ¶¶ 8, 9; Pl.’s Resp. 8; see Pl.’s Resp. Def.’s 56.3 Statement ¶ 8. The subject merchandise has two opposing metal jaws with metal teeth. Am. Compl. ¶ 20; Def.’s Answer ¶ 20.

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222 F. Supp. 3d 1210, 2017 CIT 41, 39 I.T.R.D. (BNA) 1231, 2017 Ct. Intl. Trade LEXIS 40, 2017 WL 1363893, Counsel Stack Legal Research, https://law.counselstack.com/opinion/irwin-industrial-tool-co-v-united-states-cit-2017.