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PILLSBURY CO. v. U.S.

No. Slip Op. 04-84. Court No. 00-12-00570.

341 F.Supp.2d 1290 (2004)

The PILLSBURY CO., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

July 12, 2004.

Attorney(s) appearing for the Case

Neville Peterson, LLP, (John M. Peterson, New York City, Curtis W. Knauss, Westfield, NJ) for Plaintiffs.

Peter D. Keisler, Assistant Attorney General; Barbara S. Williams, Attorney in Charge, International Trade Field Office, Department of Justice, Civil Division, Commercial Litigation Branch; Saul Davis, Department of Justice, Civil Division, Commercial Litigation Branch; Michael Heydrich, Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, for Defendant, of counsel.

FINDINGS OF FACT & CONCLUSIONS OF LAW

WALLACH, Judge.

I

INTRODUCTION

This matter is before the court for decision following a bench trial on November 13, 2003, and November 14, 2003. Plaintiff, the Pillsbury Company, challenges the United States Customs Service's1 ("Customs") decision to classify certain entries of frozen dessert bars as dairy products under Harmonized Tariff Schedule of the United...

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