Tropicana Products, Inc. v. United States

AMENDED OPINION, FINDINGS OF FACT AND CONCLUSIONS OF LAW

NEWMAN, Senior District Judge:

INTRODUCTION

Presented for determination is the dutiable status of frozen concentrated orange juice for manufacturing (“manufacturing concentrate”) imported from Brazil in 1981 by Tropicana Products, Inc. (“Tropicana”) and processed in its “Class 8” Customs bonded warehouse.

Tropicana, an importer and domestic producer of orange juice and other citrus prod ucts, brings this action pursuant to 19 U.S.C. § 1581(a) to challenge the classification by Customs of five importations of manufacturing concentrate. The…