Peerless Clothing International, Inc. v. United States

OPINION

WALLACH, Judge.

I

INTRODUCTION

Plaintiff Peerless Clothing International, Inc. (“Peerless USA”) contests the ap-praisement and assessment of certain duties by Defendant United States Bureau of Customs and Border Protection (“Customs”) on garments imported into the United States, and seeks a refund of all challenged duties that were paid. Peerless USA claims that Customs violated: (1) 19 U.S.C. § 1625(c) by modifying “treatment” of its goods without the statutorily required review and comment period, and (2) 19 U.S.C. § 1401(a) by replacing Peerless’s expense allocation methodology that…