B.B. Pallets, Inc. v. United States

OPINION

BASKIR, Judge.

Plaintiff, B.B. Pallets, Inc. (BBP), is a Canadian lumber remanufacturer that sells bed frame components and loading blocks in the United States. It seeks refund of $93,217.50 in liquidated damages paid “under protest” to the U.S. Customs and Border Protection (Customs) to satisfy the agency’s claim that BBP breached the customs bond covering the period from May 12,1999, to October 17, 2000. Counts 1-6 of the Complaint all allege that Customs improperly reclassified BBP’s imported merchandise.

Pursuant to Rule 12(b) of the Rules of the U.S. Court of Federal Claims (RCFC),…