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CORMORANT SHIPHOLDING CORP. v. U.S.

Slip Op. 09-38. Court No. 08-00235.

617 F.Supp.2d 1270 (2009)

CORMORANT SHIPHOLDING CORPORATION, Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

May 12, 2009.

Attorney(s) appearing for the Case

Williams Mullen, PC (Evelyn M. Suarez, Dean A. Barclay, and George H. Bowles) for the Plaintiff.

Michael F. Hertz, Acting 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, of counsel, Paula Smith, Office of the Assistant Chief Counsel, International Trade Litigation, U.S. Customs and Border Protection, for the Defendant.

OPINION

POGUE, Judge.

In this action, Cormorant Shipholding Corporation ("CSC") challenges ship repair duties assessed on CSC's U.S.-flagged vessel, M/V American Cormorant (the "Cormorant") by Defendant U.S. Customs and Border Protection ("Customs" or "the government"). Customs assessed duties on the Cormorant's repairs in accordance with section 466 of the Tariff Act of 1930 (the "Vessel Repair Statute"), as amended, 19 U.S.C. § 1466.

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