Legal Opinion
BASF Corp. v. United States
United States Court of International Trade
Decided June 13, 2005No. Slip Op. 05-68; Court 01-00118PublishedCited by 8 opinions
1Opinion of the Court
FINDINGS OF FACT & CONCLUSIONS OF LAW
WALLACH, Judge.
I
INTRODUCTION
This matter is before the court for decision following a bench trial on November 30, 2004, December 1, 2004, and December 2, 2004. In this action, Plaintiff BASF Corporation (“BASF” or “Plaintiff’) challenges United States Customs and Border Protection’s 1 (“Customs”) classification of its imported merchandise, Lucarotin® 1% CWD S/K (“Lucarotin® 1%”), a food colorant, under Harmonized Tariff Schedule of the United States (“HTSUS”) (1999) subheading 2106.90.99 at 7% ad valorem as “food preparations not elsewhere specified or…
2Cases cited12 opinions
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Richards v. United StatesSupreme Court of the United States · 1962
- United States v. PinkSupreme Court of the United States · 1942
- Orlando Food Corp. v. StatesCourt of Appeals for the Federal Circuit · 1998
- Mita Copystar America v. United StatesCourt of Appeals for the Federal Circuit · 1994
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Basf Corporation v. United States, Defendant-CrossCourt of Appeals for the Federal Circuit · 2007
- BASF Corp. v. United StatesUnited States Court of International Trade · 2011
- Roche Vitamins, Inc. v. United StatesUnited States Court of International Trade · 2010
- Crawfish Processors Alliance v. United StatesUnited States Court of International Trade · 2006
- Roche Vitamins, Inc. v. United StatesUnited States Court of International Trade · 2013
3 more not listed; retrieve them via the Exa API.