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Court Of International Trade News

18 Jun 2009

Mansuy Joins Carroll McNulty & Kull

Carroll McNulty & Kull LLC (CMK) has announced that Christopher H. Mansuy has joined the law firm as a member. Mansuy brings 35 years of experience to CMK handling maritime and commercial litigation matters in the State and Federal Courts of New York and New Jersey as well as maritime disputes in arbitration including the Society of Maritime Arbitrators and the American Arbitration Association. With offices in New York and Basking Ridge, N.J., CMK provides comprehensive services to clients in the areas of admiralty, maritime, transportation, and international trade.

07 Nov 2001

CIT Takes Issue With Customs' Duty Calculation in Dry-Docking Case

The vessel repair statute (Section 466 of the Tariff Act of 1930, 19 U.S.C. § 1466) requires the payment of a 50 percent ad valorem duty on the cost of foreign equipment purchased for, or expenses of repairs made to, U.S.-flag vessels in a foreign country. The purpose of the vessel repair statute is to protect U.S. shipyards and to discourage vessel operators from taking their vessels abroad for the purpose of obtaining less expensive foreign repairs. The U.S. Court of International Trade determined that "section 1466 expresses the legislative policy designed to provide maximum protection to American shipyards." Mount Washington Tanker Co. v. United States, 505 F. Supp. 209, 214 (1980), aff'd, 665 F.2d340 (C.C.P.A. 1981). The U.S.

08 Aug 2002

Cruise Lines Win Partial Victory on HMT

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

08 Aug 2005

Final Disposition of HMT Cases

The U.S. Court of International Trade issued an Order dismissing, effective December 1, all pending actions brought for refunds of the Harbor Maintenance Tax (HMT). Claimants who believe their actions should not be dismissed must file a motion for stay of dismissal by September 26. The U.S. Government, which sought this Order, believes that all HMT issues have been resolved and all HMT claims have been paid pursuant to prior court decisions. United States Shoe Corp. v. United States, Slip Opinion 05-89 (C.I.T., July 27, 2005)(HK Law)

17 Oct 2002

American Vessel Repair Statute Interpreted

In a designated test case, the U.S. Court of International Trade ruled that any ad valorem duty imposed on a U.S. comply with mandatory U.S. necessary to perform the required work. In the instant case, the vessel was dry-docked in Hong Kong to undergo mandatory inspections and modifications required by the Coast Guard and the classification society. While in the shipyard, the vessel also had repairs performed that were subject to the ad valorem duty. non-dutiable work. dry-docking would have been incurred even if only the non-dutiable work had been performed, none of those dry-docking expenses are dutiable. Service, Inc. v. United States.