Atteberry v. United States

OPINION

RIDGWAY, Judge.

The United States (“Government”) has moved to dismiss for lack of subject matter jurisdiction this action in which plaintiff Daniel Atteberry (“Importer”) 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’s motion contends that this action is untimely under 28 U.S.C. § 2686(a)(1) (2000), because it was assertedly filed more than 180 days after the mailing of Customs’ notice of denial of the Importer’s protest…