In a recent ruling, the Court of International Trade (CIT) provided guidance on the preparation of administrative protests. Unlike the actress who protested too much in Hamlet, the court found that the importer protested just enough. In Estee Lauder, Inc. v. United States, Slip Op. 11-23 (March 1, 2011), the government sought to dismiss a tariff classification challenge due to an allegedly deficient protest. The court denied the government’s motion based on its holding that the protest specifically identified the merchandise being protested to sufficiently confer jurisdiction and notified U.S. Customs and Border Protection (Customs) of the true nature and character of the merchandise. A review of the court’s holding in this case is instructive on the importance of a well-drafted protest as a foundation for litigation at the CIT.

Source: Customs & Trade Alert