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CUMMINS INC. v. U.S.

No. SLIP OP. 05-59, 01-00073.

377 F.Supp.2d 1365 (2005)

CUMMINS INCORPORATED, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

May 17, 2005.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, (Lawrence M. Friedman, David G. Forgue), Chicago, IL, for Plaintiff.

Peter D. Keisler, Assistant Attorney General, Barbara S. Williams, Attorney in Charge, International Trade Field Office; Beth C. Brotman, Attorney, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Bureau of Customs and Border Protection, for Defendant, of counsel.

OPINION

POGUE, Judge.

This case presents the question of when, in the production of a diesel engine crankshaft ("crankshaft" or "import"), alloy steel becomes a crankshaft for tariff purposes. Plaintiff, Cummins Incorporated ("Cummins" or "Plaintiff"), challenges a decision of the United States Bureau of Customs and Border Protection ("Customs" or "Defendant"). Cummins asserts that its crankshafts were "semifinished products of other alloy steel" upon importation...

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