CIT Denies Late Claim on Wrong AD Rate in China Bedroom Furn

In this case, U.S. Customs and Border Protection erroneously liquidated in 2008 a 2004 entry of wooden bedroom furniture from China made by Epoch Design LLC at the China-wide rate of 198.08% rather than the firm’s calculated rate of 6.65%. Epoch, however, failed to file a protest within 90 days¹ of liquidation, then failed to pay all liquidated duties prior to initiating a suit (it paid the duties four months after initiating its suit). For both reasons, the Court of International Trade concluded that Epoch’s complaint “must be dismissed.”

¹In 2004, 19 USC 1514(c)(3) was amended to extend the protest period from 90 days to 180 days as to entries filed on or after December 18, 2004. As the entry at issue was filed in July 2004, the prior 90-day protest period applies.

(Slip Op. 12-3, dated 01/03/12)