CIT Reverses Dismissals in LED Lamp Classification Cases

The Court of International Trade on Oct. 25 reversed the dismissals of multiple tariff classification lawsuits over LED lamps after counsel for the plaintiffs argued that the events that resulted in the dismissals constituted "excusable neglect." Judge Leo Gordon ordered that the 10 dismissed cases be restored to the Customs Case Management Calendar (Target General Merchandise, Inc. v. United States, CIT #14-00283).

The cases argue against CBP's classification of LED lamps under Harmonized Tariff Schedule heading 9405 and instead push for classification under subheading 8543.70.70, as "electric luminescent lamps." The dismissal matter arose when the lead attorney for the cases withdrew from litigation a few months before the deadline for extending the cases on the CCMC. John Peterson of Neville Peterson, after taking over for the withdrawn attorney, argued that responsibility for the cases was not reassigned, and that the firm was exceptionally busy at this time, leading to the cases falling through the cracks (see 2110210067).