M.G. Maher & Co. Ex Rel. Van Zyverden, Inc. v. United States

Opinion

Restani, Judge:

This matter is before the court on plaintiffs’ motion for class certification and defendants’ motion to dismiss. Plaintiffs allege that 19 C.F.R. § 24.24(e) (finally promulgated on July 2, 2001) which established a deadline of December 31, 2001 for filing Harbor Maintenance Tax (“HMT”) refund claims is invalid. The court determines that this action shall be dismissed.

Background and Jurisdiction

In United States v. U.S. Shoe Corp., 523 U.S. 360 (1998), the Supreme Court found that the HMT, 26 U.S.C. § 4461 et seq., which applied to nearly all merchandise shipped through…