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BMW MFG. CORP. v. U.S.

Slip Op. 99-95. Court No. 97-03-00396.

69 F.Supp.2d 1355 (1999)

BMW MANUFACTURING CORPORATION, Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

September 14, 1999.

Attorney(s) appearing for the Case

Lamb & Lerch (Sidney H. Kuflik and David R. Ostheimer, New York City), for plaintiff.

David W. Ogden, Acting Assistant Attorney General, David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice (Jeanne E. Davidson, Todd M. Hughes and Lara Levinson), Richard McManus, Office of the Chief Counsel, United States Customs Service, of counsel, Washington, DC, for defendant.

OPINION

RESTANI, Judge.

This matter is before the court on cross-motions for summary judgment. Plaintiff seeks recovery of Harbor Maintenance Tax ("HMT")1 payments collected by the United States Customs Service on merchandise admitted into a foreign trade zone ("FTZ") within the geographical territory of the United States.

I. Jurisdiction

In United States v. U.S. Shoe Corp., 523...

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