Home Meridian International, Inc. v. United States

O’MALLEY, Circuit Judge.

American Furniture Manufacturers Committee for Legal Trade and VaughanBassett Furniture Company, Inc. (together, “AFMC”) appeal from a U.S. Court of International Trade judgment sustaining, after two previous remands, the U.S. Department of Commerce’s valuation of inputs for wooden bedroom furniture imported from the People’s Republic of China. Because substantial evidence supported Commerce’s prior valuation, we reverse.

Background

In 2005, Commerce published an anti-dumping duty order on wooden bedroom furniture from the People’s Republic of China. In 2010, AFMC…