Showing posts from June, 2021

Catching Up on 301

I feel lousy today. We all spent the last 15 months is varying levels of quarantine. Now, we are emerging. I am fully vaccinated. My family is fully vaccinated. So, we are letting down our collective guard. That seems to have been a mistake. Following a family gathering last weekend and a couple restaurant outings, I have a terrible head cold. My unscientific theory is that my immune system got bored during the pandemic and basically quit or at least went on vacation. Nevertheless, I am reading customs cases. Related the 301 duties is a recent decision of the CIT in ARP Materials, Inc. and Harrison Steel Casting Co.   The issue here was whether the Court had jurisdiction of review the collection of Section 301 duties. This case is different than the Section 301 litigation discussed above in that the underlying issue was whether the merchandise was properly subject to an exclusion added to the HTSUS as the classification of the merchandise. Using just one of the plaintiff's facts fo