Hitachi Home Electronics (America), Inc. v. United States

The company imported plasma flat panel televisions, made or assembled in Mexico, between 2003, and 2005 that were liquidated as dutiable under subheading 8528.12.72 of the Harmonized Tariff Schedule at a rate of five percent. The company claimed that the televisions should be treated as duty-free under the North American Free Trade Agreement. After filing protests with United States Customs and Border Protection, the company filed in the Court of International Trade, arguing that its protest was denied or deemed denied under 19 U.S.C. 1515(a) because Customs had taken more than two years to act on its protest, or under 28 U.S.C. 1581(i). The Court dismissed for lack of jurisdiction, interpreting 1515(a) to impose neither automatic allowance nor automatic denial of a protest, and concluding that jurisdiction was therefore not proper under 1581(a) or (i). The Court noted that, to establish jurisdiction, the company could file for accelerated disposition under 19 U.S.C. 1515(b) and wait for a maximum of 30 days. The Federal Circuit affirmed, View "Hitachi Home Electronics (America), Inc. v. United States" on Justia Law