Citizen Wins Duty Refund Over Watch Boxes

Law360, New York (August 19, 2010, 12:26 PM EDT) -- The U.S. Court of International Trade has ruled that Customs and Border Protection improperly classified boxes imported by Citizen Watch Co. of America that are designed to hold the company's watches.

Judge Jane A. Restani on Wednesday granted summary judgment to Citizen and ordered Customs to reliquidate the entries and refund the extra duties paid by Citizen with interest.

The products at issue are boxes made of noncorrugated cardboard, each specially fitted to hold a single Citizen watch. The company imported the boxes from China and...
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