Atteberry v. United States

OPINION

RlDGWAY, Judge:

The United States (“Government”) has moved to dismiss for lack of subject matter jurisdiction this action in which pro se plaintiff Daniel Atteberry contests the decision of the United States Customs Service (“Customs”) 1 re-classifying for tariff purposes certain merchandise which he describes as “bike[s]/kart[s]/ scooter[s].” Specifically, the Government contends that this action is barred by 28 U.S.C § 2637(a) (2000), 2 which authorizes a civil action challenging Customs’ denial of a protest “only if all liquidated duties, charges, or exactions have been paid at the…