Clarendon Marketing, Inc. v. United States

PLAGER, Circuit Judge.

This case presents us with a sticky question of statutory construction, one of first impression, regarding the tariff classification of imports of certain petroleum products. The merchandise falls within the accepted definition of “naphthas,” but is also suitable and commonly used as a motor fuel blending stock. The constructional question is whether the merchandise should be classified under the tariff subheading “Naphthas (except motor fuel or motor fuel blending stock),” or under the subheading “Motor fuel blending stock,” the latter carrying a substantially higher…