ViewSonic’s Section 301 Case Argues 4 Alternative Timeliness Claims

ViewSonic is the latest tech importer to join the massive Section 301 litigation seeking to get the U.S. Court of International Trade to declare the List 3 and 4A Chinese tariffs unlawful under the 1974 Trade Act and 1946 Administrative Procedure Act and get the paid duties refunded. ViewSonic also is among the growing list of complainants arguing the tariffs violate constitutional protections on federal revenue collection and the Fifth Amendment’s due process clause. The ViewSonic action is unusual for its use of four fallback claims of timeliness on the filing of Thursday's complaint (in Pacer), all tied to the two-year anniversaries of different Customs and Border Protection liquidation dates on PC monitor import entries. Court rules require plaintiffs to file their cases within two years after "the cause of action first accrues."