Horizon Lines, LLC v. United States

OPINION

WALLACH, Judge:

I

INTRODUCTION

Plaintiff Horizon Lines, LLC (“Plaintiff’) challenges a determination by U.S. Customs and Border Protection (“Customs”) that certain coatings work performed on Plaintiffs vessel is subject to a 50 percent ad valorem duty as a foreign repair under 19 U.S.C. § 1466(a). Jurisdiction is available under 28 U.S.C. § 1581(a). Defendant United States (“Defendant”) has moved for summary judgment. See Defendant’s Motion for Summary Judgment (“Defendant’s Motion”). Because Plaintiff has abandoned its claims with respect to work performed above the waterline, see infra…