The court of appeals vacated a judgment of the district court and remanded. The court held that a defendant who pleaded guilty to failing to declare imported merchandise was not subject to sentencing under the guidelines applying to the importation of listed precursor chemicals used to make methamphetamine.

Ivan Garcia-Guerrero was arrested after entering the country in possession of ten gallons of hypophosphorous acid, a listed precursor chemical used to make methamphetamine. Garcia-Guerrero told law enforcement officers that he had been paid to drive what he knew to be some kind of illegal chemical across the border, but that he knew that he was not carrying illegal drugs.