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CARNIVAL CRUISE LINES, INC. v. U.S.

Slip Op. 98-71. Court No. 93-10-00691.

8 F.Supp.2d 877 (1998)

CARNIVAL CRUISE LINES, INC., Hal Antillen, N.V., Hal Shipping Ltd., and Wind Surf Limited, Plaintiffs, v. The UNITED STATES, Defendant.

United States Court of International Trade.

June 2, 1998.

Attorney(s) appearing for the Case

Paul, Weiss, Rifkind, Wharton & Garrison (Robert E. Montgomery, Jr. and Robert P. Parker), Washington, DC, for Plaintiffs.

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 Judge.

In U.S. Shoe Corp. v. United States, 907 F.Supp. 408, 19 CIT 1284 (1995) ("U.S.Shoe"), this Court held that the Harbor Maintenance Tax ("HMT") was unconstitutional as it applied to exports. The decision was affirmed by the Court of Appeals for the Federal Circuit ("CAFC"), U.S. Shoe Corp. v. United States, 15 Fed. Cir. (T) ___, 114 F.3d 1564

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