The U.S. Court of International Trade ruled that the value of a cruise fare for purposes of
the Harbor Maintenance Tax (HMT) only includes
the fair market value of the shipboard services. In the instant case, the Customs Service had assessed the HMT based on the full price paid by
individual passengers. That full price included such things as airfare, travel agent commissions, port taxes, and Customs/INS fees. The court ruled
that such inclusion was inconsistent with the HMT statute. Carnival Cruise Lines, Inc. v. United States
Source: HK Law