SDI Technologies, Inc. v. United States
United States Court of International Trade
977 F. Supp. 1235 (1997)

- Written by Josh Lee, JD
Facts
SDI Technologies (plaintiff) exported stereo systems from Mexico to the United States. SDI imported the speaker cones and audio electronics, including the circuit boards and components, from China into Mexico. At SDI’s facility in Mexico, SDI laminated imported raw particle board, cut and grooved the board, molded plastic components, cut and painted imported foam, and incorporated the audio electronics and speaker cones into the final stereo system. At the end of the process, the fully assembled goods were packaged into boxes for sale to consumers and labeled Stereo Music Centers. SDI sought an exemption to customs duties under the Generalized System of Preferences (GSP), which granted preferential treatment to United States imports from less-developed countries. United States Customs (defendant) reviewed the matter and denied the exemption. Customs determined that the stereo systems were not the growth, product, or manufacture of Mexico. SDI filed a lawsuit in the United States Court of International Trade and challenged the decision.
Rule of Law
Issue
Holding and Reasoning (Goldberg, J.)
What to do next…
Here's why 815,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.