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AMOCO CORP. v. U.S.

Slip Op. 05-156. Court No. 99-00399.

412 F.Supp.2d 1292 (2005)

AMOCO CORPORATION, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

December 9, 2005.

Attorney(s) appearing for the Case

Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP (Steven P. Florsheim and Robert F. Seely), for Plaintiff.

Peter D. Keisler, Assistant Attorney General; Barbara S. Williams, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (Bruce N. Stratvert); Michael Heydrich, Office of Assistant Chief Counsel, International Trade Litigation, Bureau of Customs and Border Protection, U.S. Department of Homeland Security, Of Counsel; for Defendant.

OPINION

RIDGWAY, Judge.

In this action, Plaintiff Amoco Corporation challenges the denial by the U.S. Customs Service1 ("Customs") of its protest of Customs' classification of 30 entries covering 19 different but similar epoxy molding compounds ("EMCs") imported from 1995 to 1997.2

Amoco contends that the EMCs are classifiable as "epoxide resins in primary forms," under subheading 3907.30...

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