Rahman v. Kid Brands Inc., No. 12-4257; Third Circuit; opinion by Greenberg, U.S.C.J.; filed November 15, 2013. Before Judges Fuentes, Greenberg and Barry. On appeal from the District of New Jersey, No. 2-11-cv-01624. [Sat below: Judge Linares.] DDS No. 50-8-xxxx [23 pp.]

Kid Brands Inc., a New Jersey corporation in the business of importing infant furniture and products, primarily from China, for resale to consumers, operates through four wholly owned subsidiaries: Kids Line, L.L.C., Sassy Inc., LaJobi Inc. and CoCaLo Inc. Under “anti-dumping” laws, it is subject to duties that the United States imposes beyond those ordinarily assessed to discourage the importation of some products at very low cost.