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B.F. GOODRICH CO. v. U.S.

Court No. 90-05-00228.

794 F.Supp. 1148 (1992)

The B.F. GOODRICH COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

Supplemental Order June 9, 1992.

Attorney(s) appearing for the Case

Thompson, Hine and Flory, Lewe B. Martin, Peter A. Greene and John C. Steinberger, on brief, Washington, D.C., for plaintiff.

Stuart M. Gerson, Asst. Atty. Gen., David M. Cohen, Director, Commercial Litigation Branch, Civ. Div., U.S. Dept. of Justice, Carla Garcia-Benitez, Washington, D.C., for defendant.

OPINION

MUSGRAVE, Judge.

I. INTRODUCTION

This case involves "substitution same condition drawback," ("SSC drawback") 19 U.S.C. § 1313(j)(2) (1991), of polyvinyl chloride ("PVC") resins. Plaintiff The B.F. Goodrich Company ("Goodrich") exported PVC resins made in Western Canada by its Canadian subsidiary to its customers in the Western United States in 1986, and later exported fungible goods made by Goodrich in the Eastern United States to...

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