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BESTFOODS v. U.S.

Nos. 98-1069, 98-1218.

165 F.3d 1371 (1999)

BESTFOODS (formerly known as CPC International, Inc.), Plaintiff-Appellant, v. UNITED STATES, Defendant-Cross Appellant.

United States Court of Appeals, Federal Circuit.

January 25, 1999.

Attorney(s) appearing for the Case

John M. Peterson, Neville, Peterson & Williams, of New York, New York, argued for plaintiff-appellant. With him on the brief were George W. Thompson, and Arthur K. Purcell.

Armando O. Bonilla, Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, of Washington, DC, argued for defendant-cross appellant. With him on the brief were Frank W. Hunger, Assistant Attorney General, David M. Cohen, Director, and Jeanne E. Davidson, Assistant Director. Of counsel on the brief were David Hamill, Attorney, Office of General Counsel, U.S. Department of Treasury, of Washington, DC; and Sandra Bell, Supervisory Attorney Advisor, Office of Regulations and Rulings, U.S. Customs Service, of Washington, DC.

Before NEWMAN, SCHALL, and BRYSON, Circuit Judges.

BRYSON, Circuit Judge.

Appellant Bestfoods, formerly known as CPC International, Inc., makes Skippy brand peanut butter. Bestfoods makes the peanut butter from peanut slurry—a gritty, peanutbased paste—in its processing plant in Little Rock, Arkansas. Most of the peanut slurry that is used to make peanut butter at the Little Rock plant is made in the United States, but between 10 and 40 percent of the peanut slurry is made in Canada from peanuts grown...

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