Legal Opinion
Roche Vitamins, Inc. v. United States
United States Court of International Trade
Decided June 14, 2013No. Slip Op. 13-73; Court 04-00175PublishedCited by 1 opinion
1Opinion of the Court
OPINION
EATON, Judge:
Before the court is Roche Vitamins, Inc.’s (“plaintiff’ or “Roche”) challenge to the classification by United States Customs and Border Protection (“Customs”) of Roche’s product “BetaTab 20%” (“the merchandise” or “BetaTab”). The court exercises jurisdiction pursuant to 28 U.S.C. § 1581(a) (2000). The .case was tried on July 17 through 19, 2012 and post-trial briefing was completed on November 28, 2012. Based on the findings of fact and conclusions of law set forth below, the court enters judgment for plaintiff, pursuant to USCIT R. 52(a) and 58.
BACKGROUND
Plaintiff…
2Cases cited20 opinions
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Corley v. United StatesSupreme Court of the United States · 2009
- Marx v. General Revenue Corp.Supreme Court of the United States · 2013
- Jarvis Clark Co. v. United StatesCourt of Appeals for the Federal Circuit · 1984
- Orlando Food Corp. v. StatesCourt of Appeals for the Federal Circuit · 1998
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3Cited by1 opinion
- Roche Vitamins, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2014