DEL MONTE CORP. v. U.S.

No. 2013-1105.

730 F.3d 1352 (2013)

DEL MONTE CORPORATION, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 16, 2013.


Attorney(s) appearing for the Case

Brett Ian Harris , Pisani & Roll PLLC, of Washington, DC, argued for plaintiff-appellant. With him on the brief were Robert J. Pisani ; and Michael E. Rolls , of Los Angeles, CA.

Alexander J. Vanderweide , Trial Attorney, Civil Division, International Trade Field Office, United States Department of Justice, of New York, NY, argued for defendant-appellee. With him on the brief were Stuart F. Delery , Acting Assistant Attorney General, Jeanne E. Davidson , Director, of Washington, DC; and Barbara S. Williams , Attorney in Charge, of New York, NY. Of counsel on the brief was Yelena Slepak , Office of the Chief Counsel, United States Customs and Border Protection, of New York, NY.

Before PROST, O'MALLEY, and TARANTO, Circuit Judges.


TARANTO, Circuit Judge.

Del Monte Corporation imports tuna products consisting of cooked tuna, together with sauce, in a package. U.S. Customs and Border Protection classified two of those products under subheading 1604.14.10 of the Harmonized Tariff Schedule of the United States, which covers tuna packed "in oil," because their sauces include some oil. In addition, Customs appraised the goods based on the price that Del Monte paid its supplier at the time of importation...

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