Legal Opinion
Cummins Inc. v. United States
United States Court of International Trade
Decided May 17, 2005No. Consol. 01-00073PublishedCited by 12 opinions
1Opinion of the Court
OPINION
POGUE, Judge.
This case presents the question of when, in the production of a diesel engine crankshaft (“crankshaft” or “import”), alloy steel becomes a crankshaft for tariff purposes. Plaintiff, Cummins Incorporated (“Cum-mins” or “Plaintiff’), challenges a decision of the United States Bureau of Customs and Border Protection (“Customs” or “Defendant”). Cummins asserts that its crankshafts were “semifinished products of other alloy steel” upon importation into Mexico, were transformed into crankshafts in Mexico, and therefore “originated” in Mexico thereby rendering them eligible for…
2Cases cited34 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Baker v. CarrSupreme Court of the United States · 1962
- Auer v. RobbinsSupreme Court of the United States · 1997
- Mertens v. Hewitt AssociatesSupreme Court of the United States · 1993
- Phelps Dodge Corp. v. National Labor Relations BoardSupreme Court of the United States · 1941
29 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Cummins Incorporated (Formerly Known as Cummins Engine Company) v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Otter Products, LLC v. United StatesUnited States Court of International Trade · 2014
- Metchem, Inc. v. United StatesUnited States Court of International Trade · 2006
- Airflow Technology, Inc. v. United StatesUnited States Court of International Trade · 2007
- Eni Technology Inc. v. United StatesUnited States Court of International Trade · 2009
7 more not listed; retrieve them via the Exa API.