Thomson Consumer Electronics, Inc. v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
LINN, Circuit Judge.
Thomson Consumer Electronics (“Thomson”) appeals a judgment of the United States Court of International Trade dismissing its complaint for lack of jurisdiction. Thomson Consumer Elecs. v. United States, 62 F.Supp.2d 1182 (CIT 1999). Thomson filed a complaint in the Court of International Trade for recovery of the Harbor Maintenance Taxes (“HMT”) it paid on electronic products imported in 1992 and subsequent years, invoking the court’s jurisdiction under 28 U.S.C. § 1581(i) (1994). In that complaint, Thomson alleged that the HMT as applied to imports violates the United…
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