Target Claims No Reliquidation After 90 Days in CIT Challenge

Target Corporation launched a case in the Court of International Trade challenging one of the court's own decisions to order the reliquidation of metal top ironing tables at a higher antidumping duty rate. In an April 23 complaint, Target claimed that CIT's order, and the U.S. Court of Appeals for the Federal Circuit's decision to uphold the order, to reliquidate the ironing tables at a higher 72.29% antidumping duty rate is illegal since the order came 90 days after the goods were liquidated by CBP.

Target is drawing its legal theory from a case decided in front of the Federal Circuit -- Cemex, S.A. v. United States. In it, the upper court determined that after 90 days, liquidation becomes “'final and conclusive upon all persons' under 19 U.S.C. 1514.” CIT and the Federal Circuit violated their own precedent by ordering reliquidation of the ironing table entries, Target said. “The fact that the reliquidation was ordered by the Court makes it no less illegal,” the complaint said.