United States v. Exxon Corp.

Penn, Judge.

This appeal is from the judgment of the U.S. Customs Court, 81 Cust. Ct. 87, C.D. 4772, 462 F. Supp. 378 (1978), which sustained the importer-appellees’ claim that the imported product, a petroleum derivative, should have been classified as naphtha under item 475.35 1 of the Tariff Schedules of the United States [TSUS] rather than as motor fuel under TSUS item 475.25.2 We affirm.

Background

T.D. 66-23(13) (1966)3 describes the critical properties of materials chiefly used as motor fuel in internal combustion or other engines in the United States at the time of the importation in…