Arbor Foods, Inc. v. United States

OPINION

Restani, Chief Judge:

Plaintiff Arbor Foods, Inc. (“Arbor”) challenges the Bureau of Customs and Border Protection’s (“Customs”) classification for tariff purposes of a powder blend consisting of 98% sugar and 2% gelatin (“98/2 blend” or “blend”) by total weight. This matter is before the court on cross motions for summary judgment pursuant to USCIT R. 56.

Factual Background

The imported blend entered the United States from Canada on July 10, 2001, on entry number B69-2001107-4. Customs liquidated the entry under subheading 1701.99.50 of the 2001 Harmonized Tariff Schedule of the United…