United States Court of International Trade July 20, 1994, Court No. 92-07-00445 (Nestle Refrigerated Food Co. v. United States)

Opinion

Goldberg, Judge:

This matter is before the court following trial de novo. The question presented is the proper tariff classification of a canned tomato product imported from Spain, and entered into the United States on February 24,1992. The United States Customs Service *662(“Customs”) classified the product at issue as “tomatoes, whole or in pieces” under heading 2002.10.