S & T Imports, Inc. v. United States

78 Cust. Ct. 45, 1977 Cust. Ct. LEXIS 950
CourtUnited States Customs Court
DecidedMarch 18, 1977
DocketC.D. 4690; Court No. 72-12-02631
StatusPublished
Cited by3 cases

This text of 78 Cust. Ct. 45 (S & T Imports, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S & T Imports, Inc. v. United States, 78 Cust. Ct. 45, 1977 Cust. Ct. LEXIS 950 (cusc 1977).

Opinion

Maletz, Judge:

The importations involved in this action consist of merchandise invoiced as “Drained preserved pineapple” which wqs [46]*46exported from Mexico and entered at the port of Laredo, Texas in September 1971. The merchandise was classified by the government as candied, crystallized, or glace fruits under item 154.45 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9 and assessed duty at the rate of 10% ad valorem.1 Plaintiff challenges this classification and claims the imported merchandise is properly classifiable as prepared or preserved pineapple under item 148.98, as modified, dutiable at the rate of 0.75¡£ per pound.

The provisions of TSUS pertinent to the classification and claim are as follows:

Classified under:
Schedule 1, Part 9, Subpart D:
Candied, crystallized, or glacé nuts, fruits, fruit peel, and other vegetable substances:
$ ‡ ‡ ‡ ‡
154.45 Pineapples_ 10% ad val.
Claimed under:
Schedule 1, Part 9, Subpart B:
Subpart B headnotes:
1. For the purposes of this part—
jj*
(e) the term “prepared or preserved” covers fruit which is dried, in brine, pickled, frozen, or otherwise prepared or preserved, but does not cover fruit juices * * * or candied, crystallized, or glacé fruits (see subpart D of this part). [Emphasis added in part.]
% íJ: ifc # Hí % #
Pineapples, fresh, or prepared or preserved:
Jj*
148. 98 Prepared or preserved_ 0.75p per lb.

Plaintiff claims the government’s classification is erroneous contending that the importations are not candied, crystallized or glace fruit within the meaning of the statute. According to the plaintiff, in its condition as imported the merchandise in issue has neither the characteristics nor the uses of candied, crystallized or glace fruit and is not recognized in the trade and commerce of the United States as candied, crystallized or glace fruit. Thus, plaintiff insists that the imported merchandise should be classified under the provision for [47]*47preserved pineapple. In addition, plaintiff states that the correctness of its claim is confirmed by the alleged fact that from at least 1948 until 1971 the merchandise was uniformly classified by the government as preserved pineapple at the seven United States ports of entry at which it was entered.

In this context, the issue in the case is whether the imported merchandise was correctly classified under item 154.45 as candied, crystallized or glace pineapple or is properly classifiable under item 148.98 as prepared or preserved pineapple, as claimed by plaintiff.

In an effort to substantiate its claim, plaintiff called five witnesses 2 and introduced eight exhibits. Defendant, for its part, called two witnesses3 and introduced seven exhibits. In addition, the parties stipulated that the total sugar solids in the subject merchandise, in its imported condition, was between 72.4% and 74.0% by weight and that the total soluble solids content of the subject merchandise, in its imported condition, was approximately 75° brix.4

Against this background, we consider first the manner in which the imported pineapple is processed in Mexico. Initially the pineapple is immersed in a brine which contains sulphur dioxide as a preservative against micro-organisms and calcium carbonate to strengthen the fiber of the pineapple. The pineapple remains in the brine for periods up to a maximum of seven months while awaiting processing, during which time there is a leaching out of some of the natural sugar. When the pineapple is taken out of the brine, it is boiled to reduce the sulphur content and to tenderize the fruit so it is capable of absorbing syrup. It is then placed in a 30° brix solution (syrup) where by osmosis the liquid in the fruit comes out and is replaced by the syrup. The fruit is then subjected to further boiling and slow impregnation with syrups of sugar concentrations increased by 4° brix a day during which time heat is intermittently applied. This is continued until the pineapple and surrounding syrup reach a density or equilibrium state of about 75° brix. The sugar used in the [48]*48syrup is an invert sugar which, is used to prevent recrystallization.5 Citric acid is added to retard spoilage, while sodium benzoate is added as a preservative. Thus, after processing, the imported merchandise contains fruit, water, sugar, citric acid, sodium benzoate and in some cases food coloring. The processed pineapple is then packed in drums and shipped, or drained of excess syrups and packaged in boxes for shipment.

The record shows that candied fruit (including pineapple) is fruit which has been manufactured through the slow-impregnation or candying process, described above, and which has a sufficient sugar concentration to prevent spoilage.6 Glace (or glazed) fruit (including pineapple) is candied fruit which has been subjected to an additional manufacturing process whereby a thin sugar glaze is applied to the surface of the fruit.7 Crystallized fruit (including pineapple) is candied fruit which has been subjected to additional manufacturing process whereby a crystalline sugar coating is applied to the surface of the fruit.

Plaintiff’s witnesses testified that “candied pineapple” has a 78° to 82° brix value which, they stated, is the minimum sugar concentration necessary to prevent spoilage. Other testimony on behalf of plaintiff indicated that for the past 25 years merchandise such as the importations has been commercially known, bought, and sold only as drained, preserved pineapple, and is not bought or sold in the trade and commerce of 'the United States as candied pineapple. According to the witnesses for plaintiff, the imported pineapple did not meet the specifications for candied pineapple, nor was it used for the same purposes as candied fruit. Continuing, plaintiff’s witnesses testified that the imports were primarily used in making fruit cake and for this purpose were sold directly to bakers and also repackaged for retail sale to housewives; they added that another use of the imported product was for further manufacture into candied, glace or crystallized pineapple. They stated that by contrast candied pineapple was sold to confectionery manufacturers such as Whitman’s, Schrafft’s and Russell Stover.

Defendant’s witnesses testified, on the other hand, that the importations were candied pineapple because they were made by the slow-impregnation or “candying” process and the sugar solids content of 72.4% to 74.0% and the approximate 75° brix value would preserve the imported product against spoilage under proper storage and handling conditions. However, they stated that because companies cannot [49]*49insure adequate storage and handling once the product is shipped, it is an industry-wide practice to add a preservative such as benzoate of soda.8

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Bluebook (online)
78 Cust. Ct. 45, 1977 Cust. Ct. LEXIS 950, Counsel Stack Legal Research, https://law.counselstack.com/opinion/s-t-imports-inc-v-united-states-cusc-1977.