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PRINCESS CRUISES, INC. v. U.S.

Slip Ops. 98-74, 98-113. Court No. 94-06-00352.

15 F.Supp.2d 801 (1998)

PRINCESS CRUISES, INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

Amended Order August 5, 1998.

Attorney(s) appearing for the Case

Gibson, Dunn & Crutcher LLP (Judith A. Lee) for Plaintiff.

Frank W. Hunger, Assistant Attorney General, David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, A. David Lafer and John K. Lapiana, Washington, DC, for Defendant.

OPINION

MUSGRAVE, Senior District Judge.

[Plaintiff challenges Customs' imposition of arriving passenger fees ("APF") and Harbor Maintenance Tax ("HMT") fees on cruise ship passengers. Held: Passenger cruises that begin and end in APF-exempted ports do not trigger APF liability where layover stops are made at APF-covered ports. The HMT may not be imposed on the value of transportation services provided to cruise passengers.]

In U.S. Shoe Corp...

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