Zojirushi America Corp. v. United States

OPINION

Stanceu, Chief Judge:

In this action, plaintiff Zojirushi America Corporation (“Zojirushi”) seeks to compel U.S. Customs and Border Protection (“Customs” or “CBP”) to issue a decision granting or denying the protest it submitted following CBP’s “as entered” liquidations of four of Zojirushi’s entries of imported merchandise. In the protest, Zo-jirushi raised for the first time a claim for duty-free treatment of its merchandise under the Generalized System of Preferences (“GSP”) program. Although Customs issued a decision on that protest, Customs designated its action as a decision to…