Liu Bo Shan appeals…against his former employer, defendant China Construction Bank…, for torture in violation of the Torture Victim Protection Act [TVPA]…and…the Alien Tort Statute [ATS]… Because [the court] conclude that Liu fails to state a claim against the Bank for the alleged violations of customary international law under either a direct or accessorial theory of liability, [the Court does] not address the Bank’s arguments (1) that the claims are time-barred; (2) that cruel treatment and prolonged arbitrary detention are not actionable under the ATS; or (3) that a TVPA claim may only be brought against a natural person, not a corporation. [The court has] considered Liu’s remaining arguments and conclude that they are without merit…[T]he district court’s judgment is affirmed.