Nestle Refrigerated Food Co. v. United States

Opinion

Goldberg, Judge:

This matter is before the court following trial de novo. The question presented is the proper tariff classification of a canned tomato product imported from Spain, and entered into the United States on February 24,1992. The United States Customs Service *662(“Customs”) classified the product at issue as “tomatoes, whole or in pieces” under heading 2002.10.00 of the Harmonized Tariff Schedule of the United States (“HTSUS”) (1992), and assessed a duty of 100 percent ad valorem in conjunction with subheading 9903.23.17, HTSUS. Plaintiff, Nestle Refrigerated Food Co.…