Archer Daniels Midland Co. v. United States
United States Court of Appeals for the Federal Circuit
561 F.3d 1308 (2009)
- Written by Gonzalo Rodriguez, JD
Facts
Archer Daniels Midland Co. (ADM) (plaintiff) imported deodorizer distillate into the United States. United States Customs and Border Protection (CBP) (defendant) classified the imported materials under the Harmonized Tariff Schedule of the United States (HTSUS) as a chemical product not elsewhere specified, under subheading 3824.90.28. Imports of products falling under subheading 3824.90.28 were subject to a 7.9 percent import duty. ADM challenged CBP’s determination before the United States Court of International Trade, arguing that CBP should have classified deodorizer distillate as a residual product under subheading 3825.90—meaning it would be duty-free—because deodorized distillate was a residue from the production of soybean oil. CBP argued that deodorizer distillate did not fall under subheading 3825.90 because the explanatory notes following that subsection expressly listed five chemicals covered by that subheading and deodorizer distillate was not one of them. However, the tariff provision did not state that subheading 3825.90 was limited to those five listed chemicals. The court agreed with CBP and ruled in its favor. ADM appealed.
Rule of Law
Issue
Holding and Reasoning (Dyk, J.)
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