Ford Motor Co. v. United States

Opinion

CARMAN, Chief Judge.

Plaintiff, Ford Motor Company (Ford), challenges the U.S. Customs Service’s (Customs) assessment of duties at the rate of 25% ad valorem on eleven entries of foreign engines and transmissions imported and instahed in trucks by plaintiff in a Foreign Trade Subzone (FTSZ) in Louisville, Kentucky. Plaintiff seeks to recover $5,000,000 in ahegedly excess duties paid to Customs, asserting clerical errors committed by plaintiffs employee in designating the status of the entries at issue as “Non-Privileged Foreign” (NPF) instead of “Privileged Domestic” (PD) and in failing…