Estee Lauder Escapes Tariffs On Cosmetic Kits

Law360, New York (January 5, 2012, 8:19 PM EST) -- The U.S. Court of International Trade on Tuesday ruled that Estee Lauder Inc. should be allowed to import cosmetic sets without paying duties, finding that U.S. Customs and Border Protection used a flawed analysis to classify the kits as subject to tariffs.

Ruling on cross motions for summary judgment, Judge R. Kenton Musgrave sided with Estee Lauder, saying that the makeup kits constituted a set and that the cosmetics inside the cases gave the sets their essential character.

The make-up kits in question were shipped in...
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