Before Rich, Schall, and Bryson, Circuit Judges.
The opinion of the court was delivered by: Per Curiam
Appealed from: United States Court of International Trade
Senior Judge James L. Watson
United States Court of Appeals for the Federal Circuit
KOIKE ARONSON, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.
Koike Aronson, Inc., filed an administrative protest against the liquidation of certain entries of imported goods. The Customs Service denied the protest, and Koike appealed the denial to the Court of International Trade, claiming that Customs had selected the wrong tariff classification for the subject goods. On the government's motion, the court dismissed the appeal for lack of jurisdiction. The court noted that its jurisdiction under 28 U.S.C. § 1581(a) is limited to appeals from denials of valid protests and held that Koike's protest was invalid under the relevant statutory and regulatory standards. We affirm.
Koike's protest was filed on May 31, 1995, on a standard Customs form entitled "PROTEST." Block number 9 on the form bore the following instructions:
With respect to each category of merchandise, set forth, separately, (1) each decision protested, (2) the claim of the protesting party, and (3) the factual material and legal arguments which are believed to support the protest. All such material and arguments should be specific. General statements of Conclusions are not sufficient. If Further Review is applied for, set forth additionally, a justification for Further Review under the criteria in 19 C.F.R. 174.24 and 174.25.
Koike's entry under block 9 is set forth below in its entirety:
Protest is made against the assessment of duties, as classified under the HTSUS by the U.S. Customs Service, against the subject machinery and parts.
It is further claimed that the subject liquidations are void as being beyond the four year limitation mandated by the Customs Regulations.
It is further claimed that notice of extension or suspension of the subject liquidations was not properly given. It is requested that a final decision on this protest be held in ...