PRP Trading Corp. v. United States

Opinion & Order

CARMAN, Judge:

Before the Court is Defendant United States’ (“Defendant” or “Customs”) motion to dismiss under USCIT Rule 12(b)(1) for lack of subject matter jurisdiction and under USCIT Rule 12(b)(5) for failure to state a claim upon which relief can be granted. Plaintiff PRP Trading Corporation (“Plaintiff’ or “PRP Trading”) brought this case, pursuant to 28 U.S.C. § 1581(a) (2006), challenging the allegedly improper exclusion of five entries of aluminum extrusions from Malaysia into the United States. Defendant asserted that the action is subject to dismissal because the case…