B.F. Goodrich Co. v. United States

OPINION

MUSGRAVE, Judge.

I. INTRODUCTION

This case involves “substitution same condition drawback,” (“SSC drawback”) 19 U.S.C. § 1313(j)(2) (1991), of polyvinyl chloride (“PVC”) resins. Plaintiff The B.P. Goodrich Company (“Goodrich”) exported PVC resins made in Western Canada by its Canadian subsidiary to its customers in the Western United States in 1986, and later exported fungible goods made by Goodrich in the Eastern United States to its Eastern Canadian customers. The Customs Service denied Goodrich’s claim for SSC drawback on the grounds that Goodrich did not have possession of the…