CRITICAL DECISIONS BY THE U.S. COURT OF APPEALS FOR THE FEDERAL CIRCUIT AND THE U.S. COURT OF INTERNATIONAL TRADE IN CUSTOMS 28 U.S.C. § 1581(a) CASES

摘要

In 2008, the United States Court of Appeals for the Federal Circuit and the United States Court of International Trade examined several of aspects of substantive customs law in actions arising under 28 U.S.C. § 1581(a). These lawsuits arose in the context of U.S. Customs and Border Protection's ("Customs") treatment of importations into the United States. In importing goods into the United States, an importer makes entry of its merchandise with Customs and files entry documents. In its entry papers, the importer sets forth its claimed classification, rate of duty, and appraisement under the governing tariff, the Harmonized Tariff Schedule of the United States ("HTSUS"), and includes a deposit of all duties it calculates are due. For entries not liquidated through bypass liquidations, the port of entry examines the information provided by the importer and other relevant precedential documents to analyze their effect on the liquidation. Liquidation of an entry is the final calculation by Customs as to the amount of duty owed on the entry. The port liquidates the entry based on its review of the entry papers, relevant rulings, and other information if necessary. If an importer disagrees with the liquidation, they can protest it. If Customs denies the protest, the importer may commence an action with the Court of International Trade under 28 U.S.C. § 1581 (a).