BMW Mfg. Corp. v. United States

1999 CIT 102

• Court: United States Court of International Trade
• Decided: September 30, 1999
• Docket: 97-03-00396
• Status: Published

Opinion

Slip Op. 99-102 JUDGMENT __________

UNITED STATES COURT OF INTERNATIONAL TRADE JANE A. RESTANI, JUDGE __________

___________________________________ : BMW MANUFACTURING CORPORATION, : : Court No. 97-03-00396 Plaintiff, : : v. : : THE UNITED STATES, : : Defendant. : ___________________________________:

The parties have advised the court that plaintiff paid the

international shipping charges for the merchandise that was the

subject of Slip Op. 99-95. Therefore, this case presents no

controversy as to whether the importer, as opposed to the

shipper, is liable for Harbor Maintenance Tax payments on goods

admitted to a foreign trade zone. If there is "importer"

liability under 26 U.S.C. § 4461(c), plaintiff would be such an

importer. If there is "shipper" liability, the parties have

agreed that plaintiff fits the regulatory definition of shipper. Accordingly, plaintiff was liable for the payments it made

and judgment is entered for defendant.

____________________________ Judge of the United States Court of International Trade

Dated: New York, New York

This 30th day of September, 1999.