Archer Daniels Midland Co. v. United States

OPINION

WALLACH, Judge.

I

INTRODUCTION

This matter comes before the court on Plaintiff Archer Daniels Midland Company’s (“ADM”) Motion for Partial Summary Judgment, Defendant United States’ Cross-Motion for Summary Judgment, and Plaintiff ADM’s Response and Cross-Motion. The United States Bureau of Customs and Border Protection (“Customs”) classified entries of “deodorizer distillate” in Harmonized Tariff Schedule of the United States (“HTSUS”) subheading 3824.90.28 at 7.9% ad valorem. Plaintiff challenges the classification and contends that a 2002 amendment to Heading 3824 renders deodorizer…