Atlantic Richfield Company v. The United States

EDWARD S. SMITH, Circuit Judge.

In this tariff case, the United States Court of International Trade upheld the Customs Service’s assessment of duty and granted judgment on the merits against appellant Atlantic Richfield Company (Arco), who had sought a determination that its imported product, Arconol, was exempt from tariffs set by the Tariff Schedules of the United States (TSUS) under Presidential Proclamation No. 4655. 1 We affirm.

Issues

The first issue before this court is whether the lower court erred, as a matter of law, in holding that Arconol is not a hydrocarbon classified under TSUS…