BMW Manufacturing Corp. v. United States

OPINION

RESTANI, Judge.

This matter is before the court on cross-motions for summary judgment. Plaintiff seeks recovery of Harbor Maintenance Tax (“HMT”) 1 payments collected by the United States Customs Service on merchandise admitted into a foreign trade zone (“FTZ”) within the geographical territory of the United States.

I. Jurisdiction

In United States v. U.S. Shoe Corp., 523 U.S. 360, 118 S.Ct. 1290, 140 L.Ed.2d 453 (1998), the Supreme Court held that imposition of the HMT on exports violated the Export Clause of the Constitution. It also upheld jurisdiction over such challenges in this…