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BASF CORP. v. U.S.

No. 2006-1387.

497 F.3d 1309 (2007)

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

United States Court of Appeals, Federal Circuit.

August 10, 2007.

Attorney(s) appearing for the Case

Frederic D. Van Arnam, Jr., Barnes, Richardson & Colburn, of New York, NY, argued for plaintiff-appellant. Of counsel was James S. O'Kelly.

Bruce N. Stratvert, Attorney, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-appellee. With him on the brief were Peter D. Keisler, Assistant Attorney General, and Barbara S. Williams, Attorney in Charge. Of counsel on the brief was Michael W. Heydrich, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, of New York, NY.

Before NEWMAN, LOURIE, and GAJARSA, Circuit Judges.

GAJARSA, Circuit Judge.

This is a tariff classification case. BASF Corporation ("BASF") appeals from judgment by the United States Court of International Trade ("trial court"), following a bench trial. See BASF Corp. v. United States, 427 F.Supp.2d 1200 (Ct. Int'l Trade 2006). BASF objects to the classification of its imported polyisobutylene amine ("PIBA") product in subheading 3811.90.00 of the Harmonized Tariff Schedule...

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