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SABRITAS v. U.S.

Slip Op. 98-14. Court No. 93-12-00808.

998 F.Supp. 1123 (1998)

SABRITAS, S.A. de C.V. and Frito-Lay, Inc., Plaintiffs, v. UNITED STATES, Defendant.

United States Court of International Trade.

February 20, 1998.

Attorney(s) appearing for the Case

Neville, Peterson & Williams (John M. Peterson, George W. Thompson, Margaret R. Polito and Arthur K. Purcell) for plaintiffs.

Frank W. Hunger, Assistant Attorney General; Joseph I. Liebman, Attorney-in-Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, United States Department of Justice (Aimee Lee); of counsel: Mitra Hormozi, Office of Assistant Chief Counsel, International Trade Litigation, United States Customs Service, for defendant.

OPINION

TSOUCALAS, Senior Judge:

This is a consolidated action concerning the proper tariff classification of two edible consumer items: (1) taco shells; and (2) Munchos potato crisps. Both the taco shells and Munchos were imported in their final form from Mexico into the United States through California.

Plaintiffs, Sabritas, S.A. de C.V. and Frito-Lay, Inc. (collectively "Frito-Lay"),1 challenge...

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