CIT Tosses 2 Cases Seeking Section 232 Refunds on Entries on Which CBP Wrongly Applied Exclusions

The Court of International Trade issued a May 17 opinion addressing two cases brought by Voestalpine USA and Bilstein Cold Rolled Steel, the importer and purchaser of entries subject to Section 232 steel and aluminum tariffs, respectively. The cases both concern reliquidation requests on various steel entries without the Section 232 duties, based on the Commerce Department's Bureau of Industry and Security's approval of exclusion requests. The exclusions each originally contained an invalid Harmonized Tariff Schedule subheading, but by the time the error was discovered in both cases, CBP had liquidated the entries with the duties.

In one action, the court previously dismissed the case, so the plaintiffs filed for reconsideration. While Judge Mark Barnett granted the bid for reconsideration, he ultimately tossed the case for failure to state a claim on which relief may be granted. The judge penned a similar ruling for the other case, granting the plaintiffs' motion for leave to file an amended complaint, but nevertheless dismissing it. Barnett said that Section 232 exclusions only apply to unliquidated entries.