ORDER
WALLACH, Judge.
I
INTRODUCTION
On June 3, 2009, Defendant United States ("Defendant") made an oral Motion for Judgment as a Matter of Law Dismissing Plaintiff Horizon Lines, LLC's ("Plaintiff") Cause of Action Contesting the Partial Dutiability of Tug Charges ("Defendant's Motion") pursuant to USCIT Rule 52(c). Based upon the following findings of fact and conclusions of law, Defendant's Motion is GRANTED.
II
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