North American Processing Co. v. United States (236 F.3d 695, 2001)

LOURIE, Circuit Judge.

North American Processing Company (“North American”) appeals from the decision of the United States Court of International Trade sustaining the classification by the United States Customs Service (“Customs”) of its imported bovine fat trimmings under subheading 0202.30.60 of the Harmonized Tariff Schedule of the United States, 19 U.S.C. § 1202 (1994) (“HTSUS”). North American Processing Co. v. United States, 56 F.Supp.2d 1174 (C.I.T.1999). Because we conclude that the Court of International Trade did not err in determining that Customs correctly classified the merchandise at issue, we affirm.

BACKGROUND

The imported goods at issue in this case are bovine fat trimmings containing thirty-five percent chemical lean and sixty-five percent fat, which were imported by North American on October 14, 1992. Id. at 1175. Customs originally classified the entry under subheading 1502.00.00 as “[f]ats of bovine animals ...,” dutiable at a rate of 0.95