Section 1514 thus provided that a decision by Customs pertaining to the classification, rate and amount of duties applied to a given importer's entries are final as to that importer and all others, unless the importer protests the decision within 90 days. See Juice Farms, Inc. v. United States, 68 F.3d 1344, 1346 (Fed. Cir. 1995) ("Without a timely protest, all liquidations become final and conclusive under 19 U.S.C. § 1514."). If Customs denies what otherwise is a valid protest, the Court of International Trade has exclusive jurisdiction over any civil action commenced to contest the denial. See 28 U.S.C. § 1581(a) (2000) (establishing jurisdiction);Park B. Smith, Ltd. v. UnitedStates, 347 F.3d 922, 924 (Fed. Cir. 2003) ("The Court of International Trade is required to decide, on a de novo basis, civil actions that contest the denial of a protest to a Customs classification ruling.").

We review decisions of the Court of International Trade dismissing for lack of subject matter jurisdiction de novo. Friedman v. Daley, 156 F.3d 1358, 1360 (Fed.Cir.1998); Juice Farms, Inc. v. United States, 68 F.3d 1344, 1345 (Fed.Cir.1995). This case calls upon us to distinguish between those issues which arise in the administration of antidumping duty orders which require a scope inquiry by Commerce, and those which are protestable to Customs.