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BESTFOODS v. U.S.

SLIP OP. 04-82. Court No. 98-12-03230.

342 F.Supp.2d 1312 (2004)

BESTFOODS, Plaintiff, v. THE UNITED STATES, Defendant.

United States Court of International Trade.

July 9, 2004.

Attorney(s) appearing for the Case

Neville Peterson LLP, New York City (John M. Peterson, George W. Thompson and Maria E. Celis) for the 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 (Amy M. Rubin); and Office of Assistant Chief Counsel, International Trade Litigation, U.S. Bureau of Customs and Border Protection (Yelena Slepak), of counsel, for the defendant.

Opinion

AQUILINO, Judge.

Notwithstanding provision for peanut butter and paste eo nomine by a subheading (2008.11.02 et seq. (1997)) of the Harmonized Tariff Schedule of the United States ("HTSUS") and dictum in Bestfoods v. United States, 260 F.3d 1320, 1322 (Fed. Cir.2001), that "[p]eanut slurry and peanut butter are classified under the same tariff classification, HTSUS 2008.11[]", comes...

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