Heartland By-Products, Inc. v. United States
Court of Appeals for the Federal Circuit
1Opinion of the Court
DYK, Circuit Judge.
This case primarily presents the question whether our customs duty classification decision in Heartland By-Products, Inc. v. United States, 264 F.3d 1126 (Fed.Cir.2001) (“Heartland II ”) must be treated by the Court of International Trade as retroactive as to entries made before our Heartland II decision. We hold that the Court of International Trade erred in holding that our Heartland II decision was not retroactive, and we reverse.
However, Heartland By-Products, Inc. (“Heartland”), also asserts that U.S. Customs and Border Protection (“Customs”) acted unlawfully in…
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