Cormorant Shipholding Corp. v. United States

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. 1 The court has jurisdic tion over Plaintiffs protest action pursuant to 28 U.S.C. § 1581(a). 2

In response to CSC’s complaint, Customs asserts two counterclaims.…