SDI Technologies Inc. v. United States

Opinion

Goldberg, Judge:

Plaintiff, SDI Technologies, Inc. (“SDI”), claims that defendant, the United States Customs Service (“Customs”), improperly declined to classify articles imported from Mexico to the United States as exempt from duty under the Generalized System of Preferences (“GSP”), 19 U.S.C. § 2463(b) (Supp. II1990). At issue is whether the goods imported from Mexico are “products of” Mexico for GSP purposes. To make this determination, the Court must decide if goods imported into Mexico from China were substantially transformed in Mexico before being exported to the United States.…