HORIZON LINES, LLC v. U.S.

Slip Op. 10-119. Court No. 08-00009.

752 F.Supp.2d 1305 (2010)

HORIZON LINES, LLC, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

October 21, 2010.


Attorney(s) appearing for the Case

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

Tony West , Assistant Attorney General; Barbara S. Williams , Attorney in Charge, International Trade Field Office, U.S. Department of Justice ( Edward F. Kenny ); and Paula Smith , U.S. Customs and Border Protection, Of Counsel, for Defendant United States.


OPINION

WALLACH, Judge:

I

INTRODUCTION

Plaintiff Horizon Lines, LLC ("Plaintiff) challenges a determination by U.S. Customs and Border Protection ("Customs") that certain coatings work performed on Plaintiff's vessel is subject to a 50 percent ad valorem duty as a foreign repair under 19 U.S.C. § 1466(a). Jurisdiction is available under 28 U.S.C. § 1581(a). Defendant United States ("Defendant") has moved for summary...

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