Bestfoods v. United States

OPINION

WATSON, Senior Judge.

INTRODUCTION

This action is before the court on remand from the United States Court of Appeals for the Federal Circuit in Bestfoods (formerly known as CPC International. Inc.) v. United States, 165 F.3d 1371 (Fed.Cir.1999), cert. denied, — U.S. -, 120 S.Ct. 42, 145 L.Ed.2d 38 (1999). Familiarity with the prior proceedings in this case is presumed.

Briefly, in Bestfoods, the appellate court ruled, inter alia, that the North American Free Trade Agreement (“NAFTA”) “tariff shift” rules, 19 C.F.R. § 102.20, and Customs Regulation 19 C.F.R. § 134.35(a) and (b), are valid,…