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Keywords

plaintiffdefendantmotionsummary judgmentmotion for summary judgmenttariff

Related Cases

Bestfoods v. U.S., 28 C.I.T. 1053, 342 F.Supp.2d 1312, 26 ITRD 2018

Facts

The plaintiff, an importer of Skippy® reduced fat peanut butter spread, challenged the U.S. Customs Bureau's classification of the product as peanut butter under HTSUS subheading 2008.11.05. The product contained approximately 40% additional ingredients, which the plaintiff argued disqualified it from being labeled as peanut butter according to FDA standards. The plaintiff sought classification as either a nut puree or a condiment, while the defendant maintained that the product was indeed peanut butter.

The subject merchandise in its condition as imported is Skippy® reduced fat peanut butter spread, a peanut-flavored food preparation imported from Canada…. The peanut spread contains approximately 40% additional ingredients, including hydrogenated vegetable oil, corn syrup solids, salt, sugar, and a protein/vitamins/mineral mix.

Issue

Whether the imported Skippy® reduced fat peanut butter spread should be classified as peanut butter under HTSUS subheading 2008.11.05 or as a nut puree or condiment under other subheadings.

Notwithstanding provision for peanut butter and paste eo nomine by a subheading (2008.11.02 et seq. (1997)) of the Harmonized Tariff Schedule of the United States (“HTSUS”) … comes the plaintiff in this action with a motion for summary judgment … be classified as a nut puree or paste under HTSUS subheading 2007.99.65 or, alternatively, as a condiment per subheading 2103.90.90.

Rule

The court applied the legal principle that classification under the HTSUS is determined according to the terms of the headings, and that FDA standards of identity are not controlling for tariff classification purposes.

FDA standards of identity are not controlling for tariff classification purposes.

Analysis

The court analyzed the product's composition and labeling, concluding that despite the additional ingredients, the product was marketed and sold as peanut butter. The court emphasized that the HTSUS subheading explicitly includes peanut butter and paste, and that the common understanding of peanut butter encompasses products with varying ingredient compositions. The court also noted that the FDA's standards do not dictate tariff classification.

The court can confirm that it has considered able counsel's proposed alternative classification(s) … and has come to conclude that neither argument merits much response.

Conclusion

The court held that the Customs Bureau's classification of the product as peanut butter was correct, denying the plaintiff's motion for summary judgment and granting the government's motion.

In view of the foregoing, plaintiff's motion for summary judgment must be denied, with defendant's cross-motion granted.

Who won?

The government prevailed in the case because the court found that the classification of the product as peanut butter was consistent with the HTSUS and the common understanding of the term.

The court held that the Customs Bureau's classification of the product as peanut butter was correct.

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