Koike Aronson, Inc. v. United States

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…