Chrysler Corp. v. United States

Opinion

Restani, Judge:

This matter is before the court for decision following trial. The issue is whether certain fabricated sheet metal components of automobiles and trucks, that were coated with finish paint in connection with assembly in Mexico, are entitled to duty-free treatment under item 9802.00.80 of the Harmonized Tariff Schedule of the United States *354(“HTSUS”).1 This issue was for all intents and purposes resolved in General Motors Corp. v. United States, 976 F.2d 716 (Fed. Cir. 1992), in which the predecessor statute was applied. Id. at 720-21 (finding finish coat painting operations…