Dal-Tile Corp. v. United States
United States Court of International Trade
28 Ct. Int’l Trade 358 (2004)
- Written by Gonzalo Rodriguez, JD
Facts
Dal-Tile Corporation (plaintiff) imported wall tiles from and produced in Mexico, a beneficiary developing country (BDC) under the Generalized System of Preferences (GSP). Some of the materials used in making the tiles, including the clay used to make the glaze for the tiles, came from the United States. In addition to making glaze for use in the tiles, Dal-Tile sold glaze to other manufacturers. Dal-Tile sought duty-free treatment for the tiles under the GSP. The United States Customs Service (customs) (defendant) determined that the tiles were not subject to duty-free treatment under the GSP because the value of materials and direct-processing costs attributable to Mexico were less than 35 percent of the appraised value of the tiles. Dal-Tile challenged customs’ denial, arguing that the American materials were substantially transformed and thus considered products from Mexico. According to witness testimony, the value of the materials from Mexico used in making the tiles plus direct processing costs accounted for more than 35 percent of the appraised value of the tiles.
Rule of Law
Issue
Holding and Reasoning (Musgrave, J.)
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