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PUERTO RICO TOWING & BARGE CO. v. U.S.

Slip Op. 09-88. Court No. 04-00463.

637 F.Supp.2d 1266 (2009)

PUERTO RICO TOWING & BARGE CO., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

August 25, 2009.

Attorney(s) appearing for the Case

Peter S. Herrick, P.A. (Peter S. Herrick), Miami, FL, for Plaintiff.

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 (Aimee Lee); Michael Heydrich, Office of Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection for the Defendant.

Before: POGUE, Judge.

OPINION

POGUE, Judge.

This action raises the issue of whether San Juan, Puerto Rico ("San Juan") is a port of the United States for the purposes of section 466 of the Tariff Act of 1930 (the "Vessel Repair Statute"), as amended, 19 U.S.C. § 1466.1

The Vessel Repair Statute imposes a 50 percent tariff on the value of certain vessel repairs performed abroad,2 except that a vessel...

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