Borden, Inc. v. United States

LINN, Circuit Judge.

This is a trade case involving the Department of Commerce’s (“Commerce”) methodology used to conduct the level of trade (“LOT”) comparison between the constructed export price (“CEP”) and the normal value under 19 U.S.C. § 1677b(a)(7)(A) (1999). In Borden, Inc. v. United States, 4 F.Supp.2d 1221 (C.I.T. 1998) (“Borden I ”), the Court of International Trade held that the statutory provision for LOT adjustments clearly provides that selling expenses set forth in 19 U.S.C. § 1677a(d) (1999) should not be deducted from CEP before making the LOT comparison. 4 F.Supp.2d at 1241.

D…