Horizon Lines, LLC v. United States

MOORE, Circuit Judge.

The government appeals the decision of the Court of International Trade concluding that the government owed Horizon Lines, LLC (Horizon) a refund for duties imposed on certain work performed on the ocean carrier Horizon Hawaii (Hawaii) while the ship was overseas. See Horizon Lines, LLC v. United States, 659 F.Supp.2d 1285, 1290 (C.I.T. 2009). We conclude that the Court of International Trade erred when it held that the prior condition of replaced parts is irrelevant to the determination of whether work constitutes a nondutiable modification or a dutiable repair. However,…