United States Federal Circuit

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Pleasure-Way Industries, Inc. v. US, 17-1190

Pleasure-Way purchased vans in the US and converted them into motorhomes at a manufacturing facility in Canada. When they sought to import the motorhomes back into the United States they contested the denial of a favorable tariff rate for goods reentering the US after repair or alteration in Canada or Mexico. However, repair or alteration was held to be less drastic than the remaking of a product into a new or different article, and the court affirmed the judgment of the Court of International Trade imposing the higher rate.

Appellate Information

  • Decided
  • Published 2018/01/05




  • United States Federal Circuit


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