The U.S. Court of International Trade this week posted and / or released the following opinions and actions.
For an electronic version of text of the slip opinions, click on the hyperlink to the court’s Web site, provided below:
Clearon Corp. v. United States, Slip Op. 11-147 (CIT November 30, 2011): Concerning Commerce’s exclusion from the best available information, and certain surrogate company financial statements that Commerce determined were tainted by subsidies with regards to chlorinated isocyanurates from China, the court found that Commerce’s decision is reasonable and denied the importer’s motion for judgment.
Since Hardware Co., Ltd. v. United States, Slip Op. 11-146 (CIT November 29, 2011): Regarding Commerce's final results of redetermination pursuant to remand concerning ironing boards and floor standing metal-top ironing tables and certain parts thereof from China, the court further remanded the case to Commerce to redetermine whether the importer had established that it was entitled to a separate rate.
Ford Motor Co. v. United States, Slip Op. 11-145 (CIT November 28, 2011): Concerning the timeliness of an importer's filed claims for reliquidation of certain automotive parts from Canada, the court granted CBP’s cross-motion for summary judgment, that the § 1520(d) claims were untimely because the importer did not file its North American Free Trade Agreement (NAFTA) certificates of origin (as required) within one year of importation. The court notes it recognizes that, in attempting to obtain preferential tariff treatment, the importer was "…operating in a nascent legal regime with fastidious rules for importation. Nonetheless, the court must respect Customs’ lawful adherence to the controlling statute and regulations."
The following confidential opinion was publicly released on November 28, 2011:
Clearon Corp. v. United States, Slip Op. 11-142 (CIT November 18, 2011): Concerning Commerce's selection of surrogate values for urea and steam coal and the valuation of the waste amonia gas as a by-product with regards to chlorinated isocyanurates from China, the court remanded the matter to Commerce for reconsideration.
For more information, contact a professional with KPMG’s Trade & Customs practice:
Douglas Zuvich, (312) 665-1022
McLoughlin, (267) 256-2614
Todd R. Smith,
Luis A. Abad, (212) 954-3094
Amie Ahanchian, (202) 533-3247
Or your local KPMG Trade & Customs professional.
* * * * *
ANY TAX ADVICE IN THIS COMMUNICATION IS NOT INTENDED OR WRITTEN BY KPMG TO BE USED, AND CANNOT BE USED, BY A CLIENT OR ANY OTHER PERSON OR ENTITY FOR THE PURPOSE OF (i) AVOIDING PENALTIES THAT MAY BE IMPOSED ON ANY TAXPAYER OR (ii) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY MATTERS ADDRESSED HEREIN.
The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to specific situations should be determined through consultation with your tax adviser.
Back to top