Pillsbury Co. v. United States

FINDINGS OF FACT & CONCLUSIONS OF LAW

WALLACH, Judge.

I

INTRODUCTION

This matter is before the court for decision following a bench trial on November 13, 2003, and November 14, 2003. Plaintiff, the Pillsbury Company, challenges the United States Customs Service’s 1 (“Customs”) decision to classify certain entries of frozen dessert bars as dairy products under Harmonized Tariff Schedule of the United States (“HTSUS”) subheading 2105.00.40 (1999). Plaintiff seeks an order directing reliquidation of these entries, classification of the subject merchandise under HTSUS Subheading 2105.00.50, or in the…