LOURIE, Circuit Judge.
BMW Manufacturing Corporation appeals from the decision of the United States Court of International Trade upholding the United States Customs Service's ("Customs'") imposition of the Harbor Maintenance Tax ("the HMT") on merchandise admitted into a foreign trade zone ("FTZ") pursuant to 19 C.F.R. § 24.24(e)(2)(iii) (2000). BMW Mfg. Corp. v. United States,
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