ARCHER DANIELS MIDLAND CO. v. U.S.

No. 2008-1342.

561 F.3d 1308 (2009)

ARCHER DANIELS MIDLAND COMPANY, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

March 26, 2009.


Attorney(s) appearing for the Case

Lawrence M. Friedman, Barnes, Richardson & Colburn, of Chicago, IL, argued for plaintiff-appellant. With him on the brief were Carolyn D. Amadon, and Shama K. Patari.

Amy M. Rubin, Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of New York, NY, argued for defendant-appellee. With her on the brief were Jeanne E. Davidson, Director, and Barbara S. Williams, Attorney in Charge, International Trade Field Office. Of counsel was Beth C. Brotman, Attorney, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs and Border Protection, of New York, NY.

Michael K. Tomenga, Neville Peterson LLP, of Washington, DC, for amicus curiae Cargill Nutri-Products, Inc. With him on the brief was Casey K. Richter.

Opinion for the court filed by Circuit Judge DYK. Dissenting opinion filed by Circuit Judge GAJRSA.


DYK, Circuit Judge.

In July 2003, Archer Daniels Midland Company ("ADM") imported deodorizer distillate, a residue from the production of edible soybean oil. United States Customs and Border Protection ("Customs") classified the deodorizer distillate under Harmonized Tariff Schedule of the United States ("HTSUS") subheading 3824.90.28 ("[c]hemical products and preparations of the chemical or allied industries . . ., not elsewhere specified or included"), then subject...

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