Cummins Inc. v. United States

29 Ct. Int’l Trade 525 (2005)

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Cummins Inc. v. United States

United States Court of International Trade
29 Ct. Int’l Trade 525 (2005)

Facts

The North American Free Trade Agreement (NAFTA) provided preferential duty treatment to goods that originated from a NAFTA country. Cummins Inc. (plaintiff) sought to import crankshafts that it transformed into crankshafts in Mexico out of semifinished products originating from a non-NAFTA country. Customs consulted with the World Customs Organization (WCO), which determined that the work done by Cummins on the crankshafts prior to importation into the United States was not enough to change the product’s tariff classification under the Harmonized Commodity Description and Coding System. Accordingly, the United States Bureau of Customs and Border Protection (customs) (defendant) determined that a 2.5 percent duty applied to the crankshafts because Cummins had not sufficiently transformed the imported products so as to render the crankshafts as originating from Mexico. Cummins challenged customs’ determination, and customs filed a motion for summary judgment.

Rule of Law

Issue

Holding and Reasoning (Pogue, J.)

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