ARP Materials Inc. v. United States; The Harrison Steel Castings Co. v. United States
by: Baker

Section: Federal Circuit and CIT Case Summaries

The CIT dismissed for lack of subject matter jurisdiction two importers’ suits to compel refunds of Section 301 duties collected on entries of goods from China. Both importers’ entries liquidated before USTR granted exclusions from the Section 301 duties for the goods imported; the importers alleged jurisdiction under § 1581(i).
Plaintiff ARP timely protested Customs’ imposition of the Section 301 duties for one of its five entries. Customs granted the protest and refunded the duties during the pendency of the litigation. The CIT therefore held ARP’s claim moot and that the court lacked constitutional subject matter jurisdiction.
ARP failed to timely protest Customs’ imposition of the Section 301 duties on its other four entries, and Plaintiff Harrison Steel Castings failed to timely protest Customs imposition of the Section 301 duties on either of its two entries. Because jurisdiction would have existed under 1581(a) had the importers done so and Customs denied the protests, the court found it lacked statutory subject matter jurisdiction under § 1581(i) and dismissed.