Koike Aronson, Inc. v. U.S., 98-1141

Decision Date05 January 1999
Docket NumberNo. 98-1141,98-1141
Citation165 F.3d 906
PartiesKOIKE ARONSON, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.
CourtU.S. Court of Appeals — Federal Circuit

Carl R. Soller, Soller, Shayne & Horn, New York, New York, argued for plaintiff-appellant. On the brief was Melvin B. Lazar.

James A. Curley, Attorney, Civil Division, Commercial Litigation Branch, International Trade Field Office, U.S. Department of Justice, New York, New York, argued for defendant-appellee. With him on the brief were Frank W. Hunger, Deputy Attorney General; David M. Cohen, Director, Washington, DC; and Joseph I. Liebman, Attorney in Charge, International Field Office, New York, New York. Of counsel on the brief was Chi S. Choy, Attorney, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs Service, New York, New York.

Before RICH, SCHALL, and BRYSON, Circuit Judges.

PER CURIAM.

Koike Aronson, Inc., filed an administrative protest against the liquidation of certain entries of imported goods. The Customs Service denied the protest, and Koike appealed the denial to the Court of International Trade, claiming that Customs had selected the wrong tariff classification for the subject goods. On the government's motion, the court dismissed the appeal for lack of jurisdiction. The court noted that its jurisdiction under 28 U.S.C. § 1581(a) is limited to appeals from denials of valid protests and held that Koike's protest was invalid under the relevant statutory and regulatory standards. We affirm.

Koike's protest was filed on May 31, 1995, on a standard Customs form entitled "PROTEST." Block number 9 on the form bore the following instructions:

With respect to each category of merchandise, set forth, separately, (1) each decision protested, (2) the claim of the protesting party, and (3) the factual material and legal arguments which are believed to support the protest. All such material and arguments should be specific. General statements of conclusions are not sufficient. If Further Review is applied for, set forth additionally, a justification for Further Review under the criteria in 19 C.F.R. 174.24 and 174.25.

Koike's entry under block 9 is set forth below in its entirety:

Protest is made against the assessment of duties, as classified under the HTSUS by the U.S. Customs Service, against the subject machinery and parts.

It is further claimed that the subject liquidations are void as being beyond the four year limitation mandated by the Customs Regulations.

It is further claimed that notice of extension or suspension of the subject liquidations was not properly given. It is requested that a final decision on this protest be held in abeyance until additional argument is submitted.

Customs indicated its denial of the protest on the protest form submitted by Koike with the following remarks:

No additional information submitted to support claim as of 10/5/95. All liquidations were effected within 4 year statutory period. Notice of extension are [sic] automatically sent to importer for all extensions.

Koike argues that the Court of International Trade should have asserted jurisdiction over its appeal under 28 U.S.C. § 1581(a). Section 1581(a) gives the Court of International Trade exclusive jurisdiction over "any civil action commenced to contest the denial of a protest, in whole or in part." Section 514 of the Tariff Act, 19 U.S.C. § 1514, specifies what must be contained in a protest. Section 1514(c)(1) provides:

(c) Form, number, and amendment of protest; filing of protest

(1) A protest of a decision ... shall be filed in writing ... or transmitted electronically ... in accordance with regulations prescribed by the Secretary. A protest must set forth distinctly and specifically--

(A) each decision described in subsection (a) of this section as to which protest is made;

(B) each category of merchandise affected by each decision set forth under paragraph (1);

(C) the nature of each objection and the reasons therefor; and

(D) any other matter required by the Secretary by regulation.

The implementing regulation requires that a protest specify "[t]he nature of, and justification for the objection set forth distinctly and specifically with respect to each category, payment, claim, decision, or refusal...." 19 C.F.R. § 174.13(a)(6).

By its terms, section 1581(a) limits the jurisdiction of the Court of International Trade to appeals from denials of valid protests. Thus, the court lacks jurisdiction over protests that do not satisfy the requirements of 19 U.S.C. § 1514(c)(1) and 19 C.F.R. § 174.13(a). See Computime, Inc. v. United States, 772 F.2d 874, 875 (Fed.Cir.1985); Washington Int'l Ins. Co. v. United States, 16 Ct. Int'l Trade 599, 601 (1992).

The Supreme Court has explained the rationale for requiring protests to convey to Customs particular information material to the dispute:

Protests ... must contain a distinct and clear specification of each substantive ground of objection to the payment of the duties. Technical precision is not required; but the objections must...

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  • Avecia, Inc. v. U.S., Slip Op. 06-184. Court No. 05-00183.
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    • 19 Diciembre 2006
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    ...full nature of a specific claim." Koike Aronson, Inc. v. United States, 21 CIT 1056, 1057, 976 F.Supp. 1035, 1037 (1997), aff'd, 165 F.3d 906 (Fed.Cir.1999). ANF first claims that Customs improperly assessed AD duties because Customs liquidated the entry despite ANF's requests to delay liqu......
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