Midwest-Cbk, LLC v. United States

United States Court of Appeals
for the Federal Circuit
______________________
MIDWEST-CBK, LLC,
Plaintiff-Appellant
v.
UNITED STATES,
Defendant-Appellee
______________________
2024-1142
______________________
Appeal from the United States Court of International
Trade in Nos. 1:17-cv-00154-JCG, 1:17-cv-00155-JCG,
1:17-cv-00272-JCG, Judge Jennifer Choe-Groves.
______________________
Decided: January 8, 2026
______________________
P ATRICK K LEIN, Neville Peterson LLP, New York, NY,
argued for plaintiff-appellant. Also represented by J OHN
M. P ETERSON; RICHARD F. O'N EILL , Seattle, WA.
MONICA P ERRETTE T RIANA , International Trade Field
Office, United States Department of Justice, New York,
NY, argued for defendant-appellee. Also represented by
BRANDON ALEXANDER K ENNEDY , AIMEE L EE, P ATRICIA M.
MCCARTHY , J USTIN REINHART MILLER, B RETT SHUMATE;
EMMA T INER, Office of Assistant Chief Counsel, United
States Customs and Border Protection, United States De-
partment of Homeland Security, New York, NY.
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MIDWEST- CBK, LLC v. US 2
______________________
Before P ROST and C UNNINGHAM , Circuit Judges, and
ANDREWS , District Judge.1
ANDREWS , District Judge.
Plaintiff Midwest-CBK, LLC (Midwest) appeals from
the final judgment of the U.S. Court of International Trade
(CIT) denying Midwest’s motion for partial summary judg-
ment and granting the cross-motion for partial summary
judgment of Defendant United States.2 This court has ju-
risdiction pursuant to 28 U.S.C. § 1295(a)(5). We hold that
the CIT ruled correctly in granting the government’s cross-
motion for summary judgment that (1) the subject entries
were not deemed liquidated by operation of law; and (2)
Midwest’s transactions qualified as sales “for exportation
to the United States” under 19 U.S.C. § 1401a(b)(1). Ac-
cordingly, we affirm.
1 Honorable Richard G. Andrews, District Judge,
United States District Court for the District of Delaware,
sitting by designation.
2 Midwest moved the CIT to enter a final judgment
of dismissal against Midwest to permit it to appeal the
case; this dismissal was granted by the CIT. Midwest-CBK,
LLC v. United States, 662 F. Supp. 3d 1377, 1378–79 (Ct.
Int’l Trade 2023). As such, the CIT’s ruling on the motion
and cross-motion for partial summary judgment merge into
the final decision under Federal Rule of Appellate Proce-
dure 3(c)(4).
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MIDWEST- CBK, LLC v. US 3
I. BACKGROUND3
Midwest was a Minnesota-based retailer of Christmas
ornaments and similar items.4 Midwest-CBK, LLC v.
United States, 578 F. Supp. 3d 1296, 1298 (Ct. Int’l Trade
2022). For the time period relevant to this case, Midwest
“maintained its corporate office in [] Minnesota” and “its
inventory, distribution, warehousing, invoicing, and order
control departments [in] Ontario, Canada.” Id. at 1300.
Midwest had Canadian bank accounts to pay for expenses
related to its Canadian operations. Id.
Midwest “purchas[ed] merchandise from foreign sup-
pliers for exportation to Canada.” Id. Once imported into
Canada, this merchandise was stored in Midwest’s On-
tario-based warehouse. Id. Midwest employed a United
States-based sales staff to solicit orders and submit them
to Midwest’s personnel in Minnesota and Ontario. Id. Pur-
chase orders were reviewed by Midwest’s personnel in Can-
ada, who would prepare the merchandise for shipment
from Canada to the United States. Id. The purchase orders
provided to Midwest’s customers included the language:
“All prices FOB Buffalo, NY as defined by the New York
State Uniform Commercial Code.”5 J.A. 667; see Midwest-
CBK, 578 F. Supp. 3d at 1300.
The importer of record for merchandise, with a few ex-
ceptions, is required to submit “entries” for that merchan-
dise to United States Customs and Border Protection
(Customs). See 19 U.S.C. § 1484(a). An “entry” means the
3 For the facts in this background section, we draw
heavily from the findings of the CIT. These facts are undis-
puted.
4 Midwest wound up active operations at the end of
2018.
5 “The term ‘FOB’ means ‘free on board.’” Midwest-
CBK, 578 F. Supp. 3d at 1307.
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MIDWEST- CBK, LLC v. US 4
“documentation or data required . . . to be filed with [Cus-
toms] . . . to secure the release of imported merchandise
from [Customs’] custody, or the act of filing that documen-
tation.” 19 C.F.R. § 141.0a(a). Entries must undergo “liqui-
dation” at the time merchandise is brought into the United
States. See 19 U.S.C. § 1504. “Liquidation means the final
computation or ascertainment of duties on entries . . . .” 19
C.F.R. § 159.1.
In 2013, Midwest informed Customs that Midwest
would enter merchandise based on its “deductive value,”
which it then did into 2016. Midwest-CBK, 578 F. Supp. 3d
at 1301. “Customs subsequently extended the deadline for
liquidation of [Midwest’s] entries and initiated a Regula-
tory Audit to determine the proper basis of valuation.” Id.
at 1302. “The audit involved multiple steps, including a
risk assessment of the relevant issues, the issuance of a
questionnaire, a walkthrough of import practices . . ., inter-
views with [Midwest’s] personnel, and the issuance of a fi-
nal report.” Id. By June 14, 2014, Midwest had delivered to
Customs all the information Customs had ever requested
from Midwest. Id. at 1309. “Customs completed its field-
work on October 14, 2014” and “issued a Draft Audit Report
on July 1, 2015, concluding that transaction value,” not de-
ductive value, “was the proper basis of [appraisement] for
the subject merchandise.” Id. at 1302. Midwest submitted
responsive comments on July 8, 2015, and Customs sought
no additional information from Midwest. Id. “Customs is-
sued a Final Audit Report to [Midwest] on February 24,
2016, stating that the subject merchandise should be val-
ued on the basis of transaction value.” Id. After further dis-
cussions with Midwest, Customs liquidated Midwest’s
merchandise according to transaction value, which Cus-
toms calculated using the original entered values plus a
75.75% upward adjustment. Id. at 1302–03.
Midwest subsequently brought this action. Midwest as-
serts that Customs improperly appraised the subject mer-
chandise based on transaction value rather than deductive
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MIDWEST- CBK, LLC v. US 5
value. Appellant Opening Br. 25–27. The basis for this as-
sertion is that the sales of this merchandise constituted do-
mestic sales and not sales for exportation to the United
States. Id. at 27. Midwest also contends that various en-
tries should have been deemed liquidated by operation of
law, because Customs “had no basis to extend liquidation
of entries after June 14, 2014.” Id. at 18.
II. L EGAL STANDARD
We review the CIT’s decision granting summary judg-
ment “without deference.” Ford Motor Co. v. United States,
157 F.3d 849, 854 (Fed. Cir. 1988).
The CIT reviews a decision by Customs to extend a liq-
uidation deadline for entries under the abuse of discretion
standard of review. St. Paul Fire & Marine Ins. Co. v.
United States, 6 F.3d 763, 768 (Fed. Cir. 1993) (“Customs
may, for statutory purposes . . . employ up to four years to
effect liquidation so long as the extensions it grants are not
abusive of its discretionary authority.”); see Ford Motor Co.,
157 F.3d at 855 (reviewing extensions for abuse of discre-
tion). Since the CIT granted summary judgment that the
undisputed record showed that Customs did not abuse its
discretion, we review that decision de novo. V.O.S. Selec-
tions, Inc. v. Trump, 149 F.4th 1312, 1327 (Fed. Cir. 2025).
We review the CIT’s statutory interpretation de novo.
Int’l Customs Prods., Inc. v. United States, 748 F.3d 1182,
1186 (Fed. Cir. 2014).
III. D ISCUSSION
A. Liquidation by Operation of Law
The usual rule is that, absent a proper extension of the
liquidation deadline, “an entry of merchandise . . . not liq-
uidated within 1 year . . . shall be deemed liquidated at the
rate of duty, value, quantity, and amount of duties asserted
by the importer of record.” 19 U.S.C. § 1504(a)(1). The Sec-
retary of the Treasury is permitted to extend the
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MIDWEST- CBK, LLC v. US 6
liquidation deadline if “the information needed for the
proper appraisement or classification of the . . . merchan-
dise . . . is not available to the Customs Service.” 19 U.S.C.
§ 1504(b)(1).6 Customs is permitted to obtain up to three
such one-year extensions. 19 C.F.R. § 159.12(e).
Before the CIT, the heart of the parties’ dispute on this
matter was whether Customs properly extended the liqui-
dation period under 19 U.S.C. § 1504(b)(1). Midwest con-
tended that Customs did not have the authority to extend
the liquidation period beyond June 14, 2015, because Mid-
west had fully responded to all of Customs’ initial and sup-
plemental requests for information on or before June 14,
2014. Midwest-CBK, 578 F. Supp. 3d at 1309. The United
States responded that during the period when the exten-
sions were made, Customs was busy collecting and review-
ing information from Midwest to determine the proper
basis of appraisement of the merchandise. Id.
The CIT agreed with the Government’s position, hold-
ing that Customs had a reasonable basis for extending liq-
uidation in order to complete the audit process, ensure its
accuracy, and comply with established standards. Id. at
1310. Thus, the CIT found that Customs did not abuse its
discretion in so acting. Id.
Midwest now raises three arguments on appeal.
First, Midwest argues that Customs’ decision to extend
liquidation in this case should not be reviewed under an
“abuse of discretion” standard. Appellant Opening Br. 23–
24. Midwest claims that since Customs possessed all the
information it required from Midwest by June 14, 2014, the
statutory condition for further extensions under 19 U.S.C.
§ 1504(b)(1) had disappeared. Id. at 24–25. Midwest likens
6 There are other statutory bases under which Cus-
toms may properly extend the liquidation period. As Cus-
toms does not assert them, we do not address them.
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MIDWEST- CBK, LLC v. US 7
the facts of this case to those in Ford Motor Co., where this
court overturned the CIT’s grant of summary judgment in
favor of the government and held that “the [CIT] cannot
uphold a decision to extend a liquidation if an importer
‘eliminate[s] all reasonable bases for making that deci-
sion.’” Ford Motor Co., 157 F.3d at 855 (quoting St. Paul
Fire & Marine, 6 F.3d at 768). The court found that the
reasons proffered by Customs to the CIT were “quite circu-
lar: Customs delayed because it needed more information
yet argues it must have needed more information because
it delayed . . . . [Customs] had known [it] needed to perform
this task three years earlier. Customs offers no explanation
for taking three years to perform this task.” Ford Motor
Co., 157 F.3d at 856. Given the lack of explanation, the
court held that the evidence “could show that Customs
abused its discretion in seeking time extensions,” making
the grant of summary judgment improper. Id. at 857.
The facts in Ford Motor Co. are readily distinguishable
from those in the case before us, however. Based on the un-
disputed facts in this case, Customs offers good reasons for
its extension of liquidation: it conducted several rounds of
audits, confirmed the accuracy of those audits, and re-
viewed them to ensure compliance with Generally Ac-
cepted Government Auditing Standards. See Midwest-
CBK, 578 F. Supp. 3d at 1309. Customs thus submitted suf-
ficient evidence into the record to demonstrate that the ex-
tension of the liquidation period was justified in this case.
As a result, we hold that Midwest has not “eliminate[d] all
reasonable bases for [Customs in] making [the] decision” to
extend liquidation. Ford Motor Co., 157 F.3d at 855 (quot-
ing St. Paul Fire & Marine, 6 F.3d at 768). We therefore
hold, in light of the factual record before us, that Customs’
extension of liquidation did not constitute an abuse of dis-
cretion.
Second, Midwest argues that the internal review that
Customs engaged in cannot form the basis for an extension
of liquidation. Appellant Opening Br. 25. It is undisputed
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MIDWEST- CBK, LLC v. US 8
that Customs had received all the information it requested
from Midwest for proper appraisement of the subject mer-
chandise on or before June 14, 2014, the date by which Mid-
west had fully responded to all of Customs’ initial and
supplemental requests for information. Midwest claims
that prolonged internal deliberations do not provide a basis
for extending the liquidation period. Id. This argument is
unconvincing however, because the Court in Ford Motor
Co. held, “Customs accurately notes that the statute does
not require that information justifying a delay must come
from the importer. A need for internal information from
other Customs personnel might also satisfy section
1504(b)(1).” Ford Motor Co., 157 F.3d at 856. The record
shows that Customs engaged in several rounds of internal
deliberations to verify the accuracy of the information it re-
ceived and ensure the accuracy of the calculations it de-
rived therefrom.7 Midwest-CBK, 578 F. Supp. 3d at 1309.
These rounds of internal review were reasonably necessary
for the proper appraisement or classification of the mer-
chandise involved and thus form a proper basis for the ex-
tension of liquidation.
Third, Midwest argues in its reply brief that the Gov-
ernment’s “proffered explanation” for Customs’ decision to
extend liquidation “is untrue.” Appellant Reply Br. 10. The
“proffered explanation” is well-supported by citations to
the record, Appellee Resp. Br. 47–48, and the claim of un-
truth is not. Midwest further argues that the “proffered ex-
planation” is “immaterial and cannot satisfy the statutory
requirements for lawfully extending liquidation.” Appel-
lant Reply Br. 10. The CIT held, and we agree, that “the
7 This process required Customs to audit more
than 560 entries. Midwest-CBK, 578 F. Supp. 3d at 1302.
“Each entry comprise[s] ten to hundreds of line items, and
each line item may include any number of different items
that were subject to a particular classification.” J.A. 732.
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MIDWEST- CBK, LLC v. US 9
record reflects that Customs was actively engaged through-
out the audit process in collecting and reviewing the infor-
mation needed to determine the proper method of
appraisement.” Midwest-CBK, 578 F. Supp. 3d at 1310.
That Customs did not use some of the information in the
final appraisement does not undercut the conclusion that
Customs reasonably considered the information.
We therefore affirm the CIT’s ruling that Customs did
not abuse its discretion in extending liquidation and that
the entries in question were not liquidated by operation of
law.
B. Appraisement
There is a hierarchy of various appraisement methods
for imported merchandise.8 19 U.S.C. § 1401a(a)(1). The
8 (a) Generally
(1) Except as otherwise specifically provided for in
this chapter, imported merchandise shall be ap-
praised, for the purposes of this chapter, on the ba-
sis of the following:
(A) The transaction value provided for under
subsection (b).
(B) The transaction value of identical merchan-
dise provided for under subsection (c), if the
value referred to in subparagraph (A) cannot be
determined, or can be determined but cannot
be used by reason of subsection (b)(2).
(C) The transaction value of similar merchan-
dise provided for under subsection (c), if the
value referred to in subparagraph (B) cannot be
determined.
(D) The deductive value provided for under
subsection (d), if the value referred to in sub-
paragraph (C) cannot be determined and if the
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MIDWEST- CBK, LLC v. US 10
default method of appraisement is transaction value; other
methods are appropriate if the transaction value of im-
ported merchandise cannot be determined. Transaction
value of merchandise is defined as “the price actually paid
or payable for the merchandise when sold for exportation
to the United States” in addition to various other miscella-
neous costs (e.g., packing costs, royalty or licensing fees,
commission costs). 19 U.S.C. § 1401a(b)(1).
In order for merchandise to be appraised on the basis
of transaction value, the goods must be (1) sold (2) for ex-
portation to the United States. VWP of Am., Inc. v. United
States, 175 F.3d 1327, 1338–39 (Fed. Cir. 1999). Midwest
does not contest that the merchandise was indeed “sold.”
See Appellant’s Opening Br. 27. Thus, the only question is
whether these sales were “for exportation to the United
States.” This determination is a “fact-specific” one that
“can only be made on a case-by-case basis” by a court con-
sidering the “reality of the transactions” between the seller
and buyer. E.C. McAfee Co. v. United States, 842 F.2d 314,
319 (Fed. Cir. 1988).
Before the CIT, Midwest contended that the sales in
question were not “for exportation to the United States.”
Midwest-CBK, 578 F. Supp. 3d at 1303. Midwest claimed
that, because the merchandise in question was sold “FOB
Buffalo, NY” pursuant to the New York Uniform Commer-
cial Code (UCC), sales of this merchandise should instead
importer does not request alternative valuation
under paragraph (2).
(E) The computed value provided for under
subsection (e), if the value referred to in sub-
paragraph (D) cannot be determined.
(F) The value provided for under subsection (f),
if the value referred to in subparagraph (E)
cannot be determined.
19 U.S.C. § 1401a(a)(1) (bolding removed).
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MIDWEST- CBK, LLC v. US 11
be considered as domestic sales. Id. at 1305. Midwest ar-
gued that a domestic sale could not be used as the basis of
a transaction value appraisement under 19 U.S.C. §
1401a(b)(1). Id. In support of this argument, Midwest re-
lied heavily upon Orbisphere Corp. v. United States, 726 F.
Supp. 1344 (Ct. Int’l Trade 1989). The United States re-
sponded by pointing to cases showing that an international
sale is not required to apply a transaction value appraise-
ment method under the statute. It also argued that the
Court should not apply Orbisphere because Orbisphere re-
lied on an older case, Massce, which was decided under a
predecessor version of the statute at issue. United States v.
Massce & Co., 21 C.C.P.A. 54 (1933).
The CIT agreed with the United States. It found that
Orbisphere’s reliance on Massce rendered Orbisphere un-
persuasive and that the existence of the “FOB Buffalo, NY”
term was not dispositive evidence that the sales in question
were domestic. Midwest-CBK, 578 F. Supp. 3d at 1305–07.
Applying the law to the facts in this case, the CIT found
that customers in the United States would place orders for
merchandise located in Canada; the merchandise would
then be shipped from Canada to the United States. Id. at
1306. The CIT found these transactions constituted sales
for exportation to the United States which could serve as
the basis for valuing these sales using transaction value.
Id. at 1306–07.
The crux of Midwest’s challenge to the CIT’s finding is
Midwest’s assertion that sales of the merchandise in ques-
tion occurred entirely in the United States. Appellant
Opening Br. 29. Midwest claims these sales should not be
characterized as sales “for exportation to the United
States” and thus cannot form the basis of a transaction
value appraisement. Id.
Midwest’s argument is unpersuasive.
First, this assertion is not supported by the text of 19
U.S.C. § 1401a(b)(1), which, as the CIT correctly noted,
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MIDWEST- CBK, LLC v. US 12
“does not expressly require that a sale be international or
occur abroad” for the use of transaction value to apply.
Midwest-CBK, 578 F. Supp. 3d at 1306.
Second, Midwest’s challenge is not supported by prior
case law which suggests that domestic sales may in fact
serve as the basis of a transaction value appraisement. In
VWP, we found that sales between a Canadian manufac-
turer and its U.S. subsidiary were sales for exportation to
the United States that served as the basis for transaction
value. VWP, 175 F.3d at 1339. We noted, however, “if sales
by [the Canadian manufacturer] to [the U.S. subsidiary]
cannot serve as the basis for transaction value, then trans-
action value must be based upon sales by [the U.S. subsid-
iary] to its U.S. customers.” Id. at 1334. In La Perla
Fashions, the CIT considered Customs’ use of “the sale be-
tween [a U.S.-based distributor] and its U.S. customers” in
determining transaction value appraisement; the CIT con-
cluded that “transaction value can . . . be based on [the
U.S.-based distributor’s] price charged to its U.S. custom-
ers.” La Perla Fashions, Inc. v. United States, 22 C.I.T. 393,
399 (Ct. Int’l Trade 1998), aff’d, 185 F.3d 885 (Fed. Cir.
1999). Midwest has not explained why either of these cases
would be inapplicable to the facts currently before us.
Midwest’s other argument as to why 19 U.S.C. §
1401a(b)(1) should not apply to sales unless they occur
abroad rests on its reading of Orbisphere. Appellant Open-
ing Br. 39. In that case, U.S. customers placed orders for
merchandise at one of the plaintiff’s domestic locations. Or-
bisphere, 726 F. Supp. at 1344. The plaintiff forwarded
these orders to its office in Switzerland, where the mer-
chandise was manufactured, and then shipped the devices
to its customers in the United States “F.O.B. Haworth,
N.J.” Id. at 1344–45. The CIT, relying heavily upon the
Massce court’s interpretation of § 402(d) of the Tariff Act of
1930, found that the choice between using transaction
value and deductive value “depend[ed] substantially upon
where the sales of the product in question are deemed to
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MIDWEST- CBK, LLC v. US 13
have occurred.” Id. at 1350. Though the Orbisphere court
conceded that “definitions of ‘export value’ [under the Tar-
iff Act of 1930] and ‘transaction value’ [under 19 U.S.C. §
1401a(b)(1)] are not identical, the crucial element of each .
. . [is] that there have been a sale abroad . . . before either
measure is applicable.” Id. at 1350–51. The CIT concluded
that the sales at issue in Orbisphere “were consummated
within the United States,” thus “establishing ‘deductive
value’ as the correct basis for valuation of the entries.” Id.
at 1358.
The CIT in the case before us correctly found Orbi-
sphere unpersuasive due to its heavy reliance upon Massce.
The Massce decision interpreted § 402(d) of the Tariff Act
of 1930. That section of the act stated that the “export value
of imported merchandise shall be the market value or the
price . . . at which such or similar merchandise is freely
offered for sale to all purchasers in the principal markets
of the country from which [it is] exported.” Massce, 21
C.C.P.A. at 55 (emphasis added). Thus, Massce interpreted
statutory language that defined “export value.” The statu-
tory language relevant in Massce expressly based the rele-
vant determination on sales outside the United States.
The Trade Agreements Act was passed in 1979. As the
CIT correctly noted, the Trade Agreements Act “removed
all references to foreign markets in which merchandise
might be traded.” Midwest-CBK, 578 F. Supp. 3d at 1306.
In addition, as the Senate Committee on Finance specifi-
cally noted in its report on the Trade Agreements Act,
“[t]he use of transaction value as the primary basis for cus-
toms valuation will allow use of the price which the buyer
and seller agreed to in their transaction as the basis for
valuation, rather than having to resort to the more difficult
concept[] of . . . ‘principal markets of the country of expor-
tation.’” S. Rep. No. 96-249, at 119 (1979). Our subsequent
case law has also indicated that § 402(d) of the Tariff Act
of 1930 “was repealed in 1979 by the Trade Agreements Act
of 1979.” VWP, 175 F.3d at 334. Thus, the CIT’s holding in
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MIDWEST- CBK, LLC v. US 14
Orbisphere relied upon the Massce court’s interpretation of
a different term (“export value”) with a differently worded
definition in a superseded statute. We therefore find Orbi-
sphere unpersuasive. The CIT correctly decided that 19
U.S.C. §1401a(b)(1) does not require an international sale
or a sale abroad to have occurred for a sale of merchandise
to be considered as a sale “for exportation to the United
States.” Domestic sales, in certain circumstances, may
qualify as the basis for using transaction value as an ap-
praisement method.
Finally, Midwest argues that the purchase orders for
the subject merchandise included the language, “FOB Buf-
falo, NY,” which indicates that the sales in question consti-
tuted domestic sales. Appellant Opening Br. 33–35. Since
we find that a domestic sale can serve as the basis for ap-
praisement based on transaction value under 19 U.S.C. §
1401a(b)(1), we need not reach the merits of this conten-
tion.
Accordingly, we agree with the well-reasoned opinion
of the CIT: “After conducting a fact-specific inquiry of
whether the sales were for exportation to the United States
under 19 U.S.C. § 1401a(b)(1), . . . the undisputed evidence
demonstrates that [Midwest’s] sales were for exportation
to the United States at the time of the sale.” Midwest-CBK,
578 F. Supp. 3d at 1304. Transaction value is the proper
basis of appraisement.
IV. CONCLUSION
We have considered Midwest’s arguments and find
them unpersuasive. Accordingly, the judgment of the Court
of International Trade is affirmed.
AFFIRMED
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