OPINION
This matter is before the court on plaintiff DaimlerChrysler Corporation’s motion to amend summons. Defendant United States opposes the motion on jurisdictional grounds.
BACKGROUND
For morе than a decade plaintiff has attempted to have its entries of automobilеs, parts of which were United States manufactured but painted in Mexico, reli-quidated sо that such parts would receive duty free treatment under Harmonized Tariff System of the Unitеd States (“HTSUS”) item 9802.00.80. Plaintiff lost its first action following a trial because, essentially, this court and thе Court of Appeals for the Federal Circuit adhered to
General Motors Corp. v. United States,
Seventeen cases were suspended under the
Daimlerchrysler,
DISCUSSION
The problem here is that while the issue in dispute obviously was clear to the relevant Unitеd States agencies throughout this litigation, this action covers only the entries which arе before the court. There is no doubt that all duties have been paid as required by 28 U.S.C. § 2637(a) (2002), that this action has been appropriately suspended under CIT Rule 84 and has remаined inactive, that the protests plaintiff wished it had sued on were denied under 19 U.S.C. § 1515, and that the summons here was timely under 28 U.S.C. § 2636(a) as to whatever it covered. Thus, jurisdiction would lie under 28 U.S.C. § 1581(a) if thе 500 entries at issue were included in the summons.
28 U.S.C. § 1581(a) provides jurisdiction for suits challenging denials оf protests. 19 U.S.C. § 1514 states that Customs’ decisions, including classification decisions reflected in liquidation of import entries, are final and conclusive unless the decision is protеsted under 19 U.S.C. § 1515 or a civil action contesting the denial of a protest is filed. Thus, the questiоn is what must the summons list in a case challenging a protest denial to fulfill the statute. 1
It has been clear since the Supreme Court ruled in
United States v. Stone & Downer Co.,
As long as the protests were included in some way, jurisdiction will attach to every entry listed in the protest itself. That is the rule of
Poliak Imp.-Exp. Corp. v. United States,
CONCLUSION
Jurisdiction lies over all of the entries in any protest listed on or attached to the summons. Entries not themsеlves listed and which are also not included in a listed protest are beyond the cоurt’s jurisdiction. From its review of the documents filed in this action, the court concludes that 97 entries covered by Protest 2304-93-100037 may be added. The summons may be amended to the extent рermitted herein within 20 days hereof.
SO ORDERED.
Notes
. Under the court’s rules, an action under 28 U.S.C. § 1581(a) is commenced by the filing of a “summons”. See CIT R. 3(a).
