BMW Mfg. Corp. v. United States

Slip Op. 99-102 JUDGMENT __________ UNITED STATES COURT OF INTERNATIONAL TRADE JANE A. RESTANI, JUDGE __________ ___________________________________ : BMW MANUFACTURING CORPORATION, : : Court No. 97-03-00396 Plaintiff, : : v. : : THE UNITED STATES, : : Defendant. : ___________________________________: The parties have advised the court that plaintiff paid the international shipping charges for the merchandise that was the subject of Slip Op. 99-95. Therefore, this case presents no controversy as to whether the importer, as opposed to the shipper, is liable for Harbor Maintenance Tax payments on goods admitted to a foreign trade zone. If there is "importer" liability under 26 U.S.C. § 4461(c), plaintiff would be such an importer. If there is "shipper" liability, the parties have agreed that plaintiff fits the regulatory definition of shipper.

Accordingly, plaintiff was liable for the payments it made and judgment is entered for defendant.

____________________________ Judge of the United States Court of International Trade

Dated: New York, New York This 30th day of September, 1999.