CF Industries, Inc. v. United States

Opinion

Restani, Judge:

This action seeking refunds of Harbor Maintenance Taxes (“HMT”) on domestic shipments .is before the court on defendant’s USCIT Rule 12(b)(5) motion to dismiss and plaintiffs Rule 56 motion for summary judgment.

Plaintiff CF Industries is a Florida manufacturer of fertilizer. Plaintiffs fertilizer is shipped to Davant, Louisiana where it is placed on river barges. Shipments loaded or unloaded at Davant, Louisiana are subject to HMT. Plaintiff paid such taxes. There is no dispute that plaintiffs suit is timely and that the court has jurisdiction under 28 U.S.C. § 1681©.

The…