Case: BMW Manufacturing Corp., plaintiff v. United States, defendant
Abbreviation: BMW Manufacturing Corp. v. United States
Decision Date: 1999-09-30
Docket Number: Court No. 97-03-00396
Citation: 23 Ct. Int'l Trade 700
Volume: 23
Reporter: United States Court of International Trade Reports
Court: United States Court of International Trade
Jurisdiction: United States
Parties: BMW Manufacturing Corp., plaintiff v. United States, defendant
Judges: 
Pages: 700–700

Head Matter:
BMW Manufacturing Corp., plaintiff v. United States, defendant
Court No. 97-03-00396
(Dated September 30, 1999)

Opinion:
JUDGMENT
Restani, Judge:
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 hable 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.