Koike Aronson, Inc. v. United States

Opinion and Order

Watson, Senior Judge:

The government has moved to dismiss this action under U.S.C.I.T. Rule 12(b) for lack of subject matter jurisdiction. The thrust of the motion is that the protest made to the Customs Service against the classification of the importations pursuant to 19 U.S.C. § 1514 was deficient because it did nothing more than identify the classification to which objection was made. It did not identify any preferred alternative or give any details about the nature of the objection or the reasons for it. The government points out that the defective protest gave Customs no…