[1][3] Tariff engineering was validated following the 1881 United States Supreme Court case of Merritt v. Welsh, which dealt with the classification of imported sugar.
The Port of New York performed a chemical analysis and determined if molasses was intentionally added to the sugar for the purpose of reclassification on the tariff schedule.
[6] In explaining his position, Justice Matthews wrote for the majority, "Great stress is laid on the charge that sugars are manufactured in dark colors on purpose to evade our duties.
[7] Converse Chuck Taylor All-Stars sneakers have soles partially covered in a thin layer of felt when new, in order to be classified as slippers and pay a lower import tax duty than similar shoes.
[11] In 2013 the U.S. Customs and Border Protection ruled that the Transit was a cargo-duty vehicle for importing purposes to the United States, despite the addition of the seat, belts, and windows.