BASF CORP. v. U.S.

Nos. 05-1477, 05-1523.

482 F.3d 1324 (2007)

BASF CORPORATION, Plaintiff-Appellant, v. UNITED STATES, Defendant-Cross Appellant.

United States Court of Appeals, Federal Circuit.

March 29, 2007.


Attorney(s) appearing for the Case

Frederic D. Van Arman, Jr., Barnes, Richardson & Colburn, of New York, NY, argued for plaintiff-appellant. With him on the brief was James S. O'Kelly. Of counsel was Helena D. Sullivan.

Jack S. Rockafellow, Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-cross appellant. With him on the brief were Peter D. Keisler, Assistant Attorney General, David M. Cohen, Director, of Washington, DC, and Barbara S. Williams, Attorney in Charge, International Trade Field Office, United States Department of Justice, of New York, NY. Of counsel on the brief was Sheryl S. French, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Board Protection, of New York, NY.

Erik D. Smithweiss, Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP, of New York, NY, for amici curiae Roche Vitamins, Inc. et al. With him on the brief was Joseph M. Spraragen.

Before NEWMAN, LOURIE, and RADER, Circuit Judges.


Opinion for the court filed by Circuit Judge NEWMAN.

PAULINE NEWMAN, Circuit Judge.

In this tariff classification case, both the importer BASF Corporation and the government appeal the decision of the United States Court of International Trade, holding that the imported product, brand name Lucarotin ® 1%, which contains 1% beta-carotene and is used as a food colorant, is classified under subheading 3204.19.35 ("Beta-carotene and other carotene coloring...

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