Tapenade Redeption

In 2016, I had fun participating in a mock oral argument on the classification of a loose mixture of chopped olives. The facts of that case were modeled on a ruling concerning the classification of olive tapenade and artichoke tapenade. See my discussion of that here. In the High Court of ICPA, I lost to a jury of my peers, which remains to this day a shocking stain on my record. I suspect the entirely fake judge was terribly biased.

Today, I have renewed confidence thanks to a decision of the U.S. Court of International Trade in Mondiv v. United States, in which the CIT found for the plaintiff that the merchandise is, in fact, sauce or a sauce preparation.

Despite my joy, I feel terrible physically and will make this quick.

Both products are prima facie classifiable in HTSUS Heading 2005, where CBP classified them as "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006."

But, it also turns out that both products are prima facie classifiable in Heading 2103 as "Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard."

Because the merchandise is prima facie classifiable in two headings, the question under GRI 3(a) becomes which of the two is a more specific description. To make that determination, the CIT asks which of the two headings is more difficult to satisfy. Here, the Court held that to me "sauces" because preparing a sauce requires additional ingredients intended to enhance the flavor of food.

Also, the goods, when properly classified, qualify for NAFTA.

Thus, I clearly should have appealed the travesty of the ICPA mock trial.

If anyone needs me, I will be napping.

Comments

Popular posts from this blog

Ruling of the Week 2015.8: Old Jersey and Pitcairn Island

CAFC Decision in Double Invoicing Case

Ninestar and UFLPA Exhaustion