The case deals with “tariff engineering,” a process by which foreign manufacturers and U.S. importers can try to legally minimize U.S. import duties on their products.
The U.S. imposes import tariffs of 25% on cargo vehicles, whereas passenger vehicles face duties just one-tenth that. Ford imported its Transit Connect vans with certain features—like a second row of seats and additional footwells and windows—so they would classify as passenger ...
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