Ford Motor Co. V. United States, 254 F
United States Court of Appeals for the Federal Circuit ______________________ FORD MOTOR COMPANY, Plaintiff-Appellee v. UNITED STATES, Defendant-Appellant ______________________ 2018-1018 ______________________ Appeal from the United States Court of International Trade in No. 1:13-cv-00291-MAB, Judge Mark A. Barnett. ______________________ Decided: June 7, 2019 ______________________ PETER D. KEISLER, Sidley Austin LLP, Washington, DC, argued for plaintiff-appellee. Also represented by RICHARD M. BELANGER, BARBARA GUY BROUSSARD, DANIEL J. FEITH, ERIKA MALEY, GORDON D. TODD. MICHAEL SHIH, Appellate Staff, Civil Division, United States Department of Justice, Washington, DC, argued for defendant-appellant. Also represented by JEANNE DAVIDSON, MATTHEW JAMES GLOVER, JOSEPH H. HUNT; BEVERLY A. FARRELL, JASON M. KENNER, AMY RUBIN, Inter- national Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Jus- tice, New York, NY; YELENA SLEPAK, Office of the Assistant 2 FORD MOTOR COMPANY v. UNITED STATES Chief Counsel, United States Bureau of Customs and Bor- der Protection, United States Department of Homeland Se- curity, New York, NY. ______________________ Before DYK, WALLACH, and HUGHES, Circuit Judges. WALLACH, Circuit Judge. Appellee Ford Motor Company (“Ford”) sued Appellant United States (“the Government”) in the U.S. Court of In- ternational Trade (“CIT”), challenging U.S. Customs and Border Protection’s (“Customs”) classification of its model year (“MY”) 2012 Transit Connect 6/71 vehicles under Har- monized Tariff Schedule of the United States (“HTSUS”)2 Subheading 8704.31.00, which bears a duty rate of 25% ad valorem. Ford and the Government filed cross-motions for summary judgment, with Ford contending that its subject merchandise is properly classified under HTSUS Subhead- ing 8703.23.00, which bears a lower duty rate of 2.5% ad valorem.
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