Cummins Inc. v. United States
United States Court of Appeals for the Federal Circuit
454 F.3d 1361 (2006)
- Written by Josh Lee, JD
Facts
Cummins Inc. (plaintiff) used a subsidiary to import alloy steel forged into the shape of a crankshaft from Brazil into Mexico. While in Brazil, the metal was forged, trimmed, coined, the ends were milled, and locator center points were machined into each end. In Mexico, Cummins performed additional work, including at least 14 different steps, at its facility in Mexico to render the good useable as a crankshaft. Cummins then exported the crankshafts into the United States. Cummins sought preferential duty treatment under the North American Free Trade Agreement (NAFTA). United States Customs (defendant) determined that the crankshafts originated in Brazil and denied preferential treatment. Cummins filed a lawsuit in the United States Court of International Trade challenging that decision. The trial court granted summary judgment to customs, and Cummins appealed.
Rule of Law
Issue
Holding and Reasoning (Mayer, J.)
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