Fed. Circ. Upholds 3.4% Duty On Dell Batteries

Law360, New York (April 29, 2011, 3:36 PM EDT) -- The Federal Circuit on Friday upheld a ruling that U.S. Customs and Border Protection correctly classified Dell Products LP’s backup batteries apart from notebook computers and subjected them to a 3.4 percent duty rate.

A three-judge panel for the Federal Circuit agreed with the U.S. Court of International Trade’s June decision that based on the General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the U.S., secondary laptop batteries that Dell offered for sale individually — but packaged with laptops for shipment — were...
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