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HORIZON LINES, LLC v. U.S.

Slip Op. 09-111. Court No. 07-00039.

659 F.Supp.2d 1285 (2009)

HORIZON LINES, LLC, Plaintiff, v. United States, Defendant.

United States Court of International Trade.

October 7, 2009.

Attorney(s) appearing for the Case

Williams Mullen, Richmond, VA (Dean A. Barclay, George H. Bowles, and Evelyn M. Suarez) for Plaintiff Horizon Lines, LLC.

Tony West, Assistant Attorney General; Barbara S. Williams, Attorney in Charge, International Trade Field Office, Commercial Litigation Branch, Civil Division, U.S. Department of Justice (Edward F. Kenny and Jason M. Kenner); and Michael Heydrich, Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, Of Counsel, Defendant United States.

FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER

WALLACH, Judge.

I

INTRODUCTION

This matter is before the court for decision following a bench trial on June 2 and June 3, 2009. In this action, Plaintiff Horizon Lines, LLC ("Horizon" or "Plaintiff") challenges the assessment of three categories of duties for work to its vessel in 2002 by U.S. Customs and Border Protection ("CBP"). At trial, Defendant United States ("Government" or...

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