Int'l Custom Prods. v. United States, No. 13-1176 (Fed. Cir. 2014)
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Following a request from ICP, U.S. Customs and Border Protection issued New York Ruling Letter D86228 classifying ICP’s white sauce as “sauces and preparations therefor” under the Harmonized Tariff Schedule of the United States (HTSUS) 2103.90.9060 Years later, Customs issued a notice of action reclassifying all pending and future entries of white sauce as “[b]utter and ... dairy spreads” under HTSUS 0405.20.3000, which increased the tariff by about 2400%.
After protesting and paying duties on a single entry, ICP filed a claim in the Court of International Trade, alleging that the notice of action improperly revoked the Ruling Letter without following procedures required by 19 U.S.C. 1625(c). The court ordered Customs to reliquidate the merchandise under the “[s]auces and preparations therefor” heading required by the Ruling Letter. The Federal Circuit affirmed.
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