U.S. Court of International Trade - Slip opinions for December 21 - January 4  

January 4: The U.S. Court of International Trade posted and / or released the following opinions and actions for the period December 21, 2012 - January 4, 2013.

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


  • United States v. Millenium Lumber Distribution Co. Ltd., Slip Op. 13-01 (CIT January 2, 2013): The government alleged that the defendant breached the terms of its customs bonds by not providing U.S. Customs with export permits required by the U.S.-Canada Softwood Lumber Agreement resulting in liquidating damages of over $1.8 million. The defendant claimed that U.S. Customs improperly reclassified the company's merchandise and contended that its lumber is not subject to the Soft Lumber Agreement. The government responded that the instant action was a collection action and argued that the defendant was barred from pressing this notice-and-comment claim, which had already been "fully and finally litigated." The court denied defendant's motion for summary judgment and granted the government's cross-motion for summary judgment.

    Read the opinion: 13-01 [PDF 87 KB]


  • Michaels Stores, Inc. v. United States, Slip Ops 12-161 (CIT December 27, 2012): In a case concerning the assessment of antidumping duties on imports of cased pencils from China, the government filed a motion to dismiss. The court denied the motion to dismiss.

    Read the opinion: 12-161 [PDF 40 KB]


  • Peer Bearing Co.-Changshan v. United States, Slip Op. 12-159 (CIT December 21, 2012): The court remanded U.S. Commerce's final determination on the administrative review of the antidumping duty order on tapered roller bearings (TRBs) and parts thereof, finished and unfinished, from China. On remand, the court ordered Commerce to (1) recalculate the weighted-average dumping margin; (2) reconsider its decision to treat the TRBs exported to the United States from Thailand as products of China and redetermine the country of origin of these TRBs; (3) redetermine the surrogate value that it applied to the Chinese manufacturer's input of bearing-quality steel bar using the best available record information; and (4) reconsider its decision to value pre-acquisition produced subject merchandise using factors of production pertaining to the post-acquisition producer.

    Read the opinion: 12-159 [PDF 112 KB]

The following opinion is confidential (public version to be posted when available):


  • Gold East Paper (Jiangsu) Co. v. United States, Slip Op. 12-160 (CIT December 21, 2012)


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.



©2013 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.


The KPMG logo and name are trademarks of KPMG International.


KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever.


The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.


Direct comments, including requests for subscriptions, to us-kpmgwnt@kpmg.com.
For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at:

+ 1 202 533 4366

1801 K Street NW
Washington, DC 20006.

TaxNewsFlash-Trade & Customs by year