Vitek Supply Co. v. United States

Opinion

Restani, Judge:

Plaintiff challenges Customs’ classification for tariff purposes of a preparation used in animal feeding. The dispute centers on interpretation of the Harmonized Tariff Schedules of the United States (“HTSUS”) and is before the court on cross-motions for summary judgment.

Facts

The particular product at issue is known as a veal premix. It is agreed that the veal premix contains six percent by weight of a grain product, that is, pre-gelatinized corn starch. The remainder is composed of vitamins and minerals. The vitamins and minerals, if not part of the animal food…