Bestfoods v. United States

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 the plaintiff in this action with a-motion for summary judgment, praying that its merchandise which it describes as “Skippy® brand reduced fat peanut butter spread, a peanut-flavored food preparation imported…