Del Monte Corp. v. United States

Opinion & Order

AQUILINO, Senior Judge:

Plaintiffs two-count complaint contests classification by U.S. Customs and Border Protection (“CBP”) of fillets or strips of tunafish handpacked in Thailand in mierowaveable pouches to which “flavorant media or ‘sauces’ ” were added before sealing for export to the United States sub nom. Albacore Lemon & Cracked Pepper, Yellowfin Lightly Seasoned, and Teriyaki. The second count complains that CBP incorrectly valued the entries underlying this action.

I

Defendant’s answer, while admitting the court’s subject-matter jurisdiction pursuant to 28 U.S.C. §…