U.S. Court of International Trade - Slip opinions for November 20-30 

November 30:   The U.S. Court of International Trade posted and / or released the following opinions and actions for November 20-21, 2012. No new slip opinions were posted this week.

For an electronic version of text of the slip opinions, click on the direct hyperlink to the court’s website, as provided below:


  • Samsung Int'l, Inc. v. United States, Slip Op 12-144 (CIT November 21, 2012, Errata November 26, 2012): In a case concerning CBP's liquidation of certain entries and its denial of the plaintiff’s protest of classification of plasma televisions and video monitors for preferential duty free treatment under the North American Free Trade Agreement (NAFTA), the court concluded that the subject plasma display panel module and logic board are classified as an unassembled flat panel screen and are not entitled to preferential NAFTA treatment. Therefore, the plaintiff’s motion for summary judgment is denied, and the government’s cross-motion for summary judgment is granted.

    Read the opinion [PDF 83 KB]


  • Tianjin Magnesium Int'l Co., Ltd. v. United States, Slip Op 12-143 (CIT November 21, 2012, Errata November 27, 2012): In multiple proceedings before Commerce, including those leading to the present action, it was found that the plaintiff engaged in intentionally fraudulent conduct in an attempt to obtain lower dumping margins on pure magnesium from China. Given the plaintiff's conduct, the court accepted the remand results in its entirety and further ordered costs are to be imposed on the plaintiff. The action is dismissed. For the prior opinion in this matter, see TaxNewsFlash-Trade & Customs: U.S. Court of International Trade: Slip opinions for May 14 – May 18

    Read the opinion [PDF 82 KB]


  • PSC VSMPO-AVISMA Corp. v. United States, Slip OP. 12-142 (CIT November 30, 2012): Concerning Commerce’s administrative review of the antidumping duty order covering magnesium metal from Russia, the court reinstated and sustained the final results.

    Read the opinion [PDF 15 KB]


  • Downhole Pipe & Equip. LP v. United States, Slip Op. 12-141 (CIT November 20, 2012): In this case, the plaintiffs challenge the determination of Commerce concerning antidumping and countervailing duties on drill pipe from China. The court partially affirmed the determination, and remanded Commerce's findings concerning surrogate value for drill pipe green tube and findings regarding the surrogate labor wage rate.

    Read the opinion [PDF 127 KB]


  • Int'l Customs Prods., Inc. v. United States, Slip Op. 12-140 (CIT November 20, 2012): Concerning the tariff classification of imported "white sauce," the court found that CBP acted contrary to law in liquidating the entry under a different tariff classification associated with a much higher tariff rate than that used by the importer. The court found the importer had proved the subject merchandise conformed to a properly obtained binding Ruling Letter issued by CBP that had not been properly revoked, and thus, issued a partial final judgment requiring the reliquidation of the subject merchandise entry at the rate established by the Ruling Letter and a refund to the importer of any overpayment with interest as provided by law.

    Read the opinion [PDF 194 KB]


For more information, contact a professional with KPMG’s Trade & Customs practice:


Douglas Zuvich

(312) 665-1022


Andrew Siciliano

(631) 425-6057


John L. McLoughlin

(267) 256-2614


Todd R. Smith

(949) 885-5617


Luis A. Abad

(212) 954-3094


Amie Ahanchian

(202) 533-3247


Or your local KPMG Trade & Customs professional.



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