Netchem, Inc. v. United States
United States Court of International Trade
961 F. Supp. 2d 1336 (2014)
- Written by Gonzalo Rodriguez, JD
Facts
Netchem Inc. (plaintiff) imported the chemical lanthanum oxide into the United States through multiple ports and entered these imports as “rare-earth oxides” under Harmonized Tariff Schedule of the United States (HTSUS) subheading 2846.90.2010, a duty-free classification. United States Customs and Border Protection (customs) (defendant) reclassified Netchem’s entries as other compounds or mixtures of rare-earth metals under subheading 2846.90.8000, under which imports were subjected to a 3.7 percent duty. Netchem filed a protest on March 19, 2012, with the Port of Buffalo asking customs to reclassify over 50 entries, many which had occurred at other ports, some that had yet to be liquidated, and others that had yet to be paid. Customs refused to rule on the claims because many of the entries occurred at other ports and returned the petition to Netchem. Netchem assumed the petition was denied and filed suit before the United States Court of International Trade. During trial, customs argued that the court lacked jurisdiction to decide on any of the claims because the entries involved were either untimely liquidated or paid, or the protests were filed at the wrong port.
Rule of Law
Issue
Holding and Reasoning (Goldberg, J.)
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