Legal Opinion
Del Monte Corporation v. United States
Court of Appeals for the Federal Circuit
Decided September 16, 2013No. 2013-1105PublishedCited by 10 opinions
1Opinion of the Court
TARANTO, Circuit Judge.
Del Monte Corporation imports tuna products consisting of cooked tuna, together with sauce, in a package. U.S. Customs and Border Protection classified two of those products under subheading 1604.14.10 of the Harmonized Tariff Schedule of the United States, which covers tuna packed “in oil,” because their sauces include some oil. In addition, Customs appraised the goods based on the price that Del Monte paid its supplier at the time of importation, without adjusting for approximately $1.5 million that Del Monte later received from its supplier after negotiations over…
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