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CHEVRON CHEMICAL CO. v. U.S.

Slip. Op. 99-72. Court No. 95-09-01141.

59 F.Supp.2d 1361 (1999)

CHEVRON CHEMICAL COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

July 29, 1999.

Attorney(s) appearing for the Case

Phelan & Mitri (Michael F. Mitri), Stamford, CT, for Plaintiff.

David W. Ogden, Acting Assistant Attorney General, Joseph I. Liebman, Attorney-in-Charge, International Trade Field Office, Bruce N. Stratvert, Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, New York City; Chi S. Choy, Office of the Assistant Chief Counsel, International Trade Litigation, United States Customs Service, New York City, of counsel, for Defendant.

OPINION and ORDER

POGUE, Judge.

I. Introduction

Plaintiff, Chevron Chemical Co., challenges a decision of the U.S. Customs Service ("Customs") denying Plaintiff's protest filed in accordance with section 514 of the Tariff Act of 1930, as amended, 19 U.S.C. § 1514 (1994). The action involves the proper classification for customs duty purposes of Plaintiff's petroleum derivative, AL-304, under the Harmonized Tariff Schedule of the United States...

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