Graham Engineering Corp. v. United States

CLEVENGER, Senior Circuit Judge.

Graham Engineering Corp. (“Graham”) appeals from the final decision of the United States Court of International Trade, which sustained the decision of U.S. Customs and Border Protection (“Customs”) to deny Graham’s claim for unused merchandise duty drawback pursuant to 19 U.S.C. § 1313(j)(1). We affirm.

I

In May of 2000, Graham imported into the United States a blow molding machine and paid the requisite duty for that machine to Customs. Section 1313(3X1) of Title 19 provides for a 99 percent refund of the duty paid, if the imported merchandise upon which duty…