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US and LED Light Importer Settle, Subjecting Importer to Section 301 Instead of 323 Tariffs

The U.S. and an importer reached a settlement in a 2021 classification dispute regarding Chinese-origin light-emitting diode (LED) lamps. Under the deal, the importer’s lights won't be subject to Section 232 tariffs, with a 25% additional duty, but will be subject to Section 301 tariffs (Super Bright LEDs v. U.S., CIT # 21-00099).

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Importer Super Bright LEDs brought its complaint to the Court of International in 2021 (see 2304030037). Its merchandise was, without dispute, liquidated variously under the Harmonized Tariff Schedule’s primary headings for vehicle lights, electric luminescent lamps, “other” lamps of base metal,” LED backlight modules and “other” searchlights and spotlights.