Rulings, remedies and court proceedings for customs and trade professionals

Newly Released CBP HQ Rulings Feb. 12

The Customs Rulings Online Search System (CROSS) was updated Feb. 12 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):

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H311377: Application for Further Review of Protest Number 550618100001; Wooden Bedroom Furniture from the People’s Republic of China under Antidumping Order 570-890

Ruling: The protest is denied with respect to the deemed liquidation because the entry was timely liquidated Sept. 29, 2017. The protest is granted with respect to the subsequent untimely reliquidations.
Issue: Whether or not Lime Tree’s entry was deemed liquidated.
Item: Entries of wooden bedroom furniture from China with entry lines listing both Shanghai Jian Pu and Shenzhen Forest as exporters. Commerce rescinded an administrative review, and lifted suspension of liquidation, on Sept. 8, 2016, for entries of merchandise exported by Shenzhen Forest during the relevant period. Commerce instructed CBP to liquidate all subject entries at the cash deposit rate in effect on the date of entry. Commerce completed its administrative review for merchandise exported by Shanghai Jian Pu, finding such entries were now subject to the China-wide antidumping duty rate. Shanghai Jian Pu challenged Commerce’s determination at the Court of International Trade, leading to an injunction on liquidation of all subject entries that remained unliquidated as of Feb. 23, 2017, including the entry at issue here. On March 20, 2017, Commerce notified CBP that the CIT had dissolved its injunction of liquidation for entries of merchandise exported by Shanghai Jian Pu. Commerce instructed CBP to accordingly proceed with liquidation for the subject entries. Consequently, as of March 20, 2017, no entry lines for the entry remained suspended pursuant to instructions from Commerce or a court injunction. CBP liquidated the entry on Sept. 29, 2017. According to ACE, CBP subsequently reliquidated the entry on Feb. 28, 2018, and again on March 1, 2018.
Reason: Given that CBP did not reliquidate the entry until Feb. 28, 2018, it failed to comply with the 90-day deadline under 19 U.S.C. 1501. Consequently, neither the Feb. 28, 2018, nor the March 1, 2018, reliquidations for the entry were timely. The only timely and binding liquidation for the entry occurred on Sept. 29, 2017.
Ruling Date: Dec. 14, 2023