| Title: | HARBOR MAINTENANCE TAX (HTM) PROTESTS RELATED TO IMPORT |
|---|---|
| Date: | 2004-05-27 |
| To: | abi |
| Links: | previous, next |
TO : ALL ABI BROKERS.
FROM : RICHARD B WALLIO
DATE : 05/26/2004
MAN-02-FO:TCF:SV:SM RBW
MEMORANDUM FOR: DIRECTORS, FIELD OPERATIONS
FROM: ASSISTANT COMMISSIONER OFFICE OF FIELD OPERATIONS
SUBJECT: HARBOR MAINTENANCE TAX (HMT) PROTESTS RELATED TO
IMPORTS
THE PURPOSE OF THIS MEMORANDUM IS TO SET FORTH THE POLICY CONCERNING
PROTESTS RELATED TO HMT PAID ON IMPORTS. ALL PROTESTS THAT WERE
SUSPENDED PENDING DECISIONS ON HMT TEST CASE 950700971 (THOMPSON
ELECTRONICS VS. US (950300277) AND AMOCO OIL VS. US (950700971))
ARE TO BE DENIED.
BACKGROUND:
ON MAY 17, 2004 THE UNITED STATES SUPREME COURT DENIED THE WRITS OF
CERTIORARI FILED BY THOMSON ELECTRONICS AND CF INDUSTRIES IN WHICH THEY
ASKED THE COURT TO REVIEW DECISIONS BY THE COURT OF APPEALS FOR THE
FEDERAL CIRCUIT UPHOLDING THE HARBOR MAINTENANCE TAX ON IMPORTS
AND DOMESTIC SHIPMENTS AGAINST ALLEGATIONS THAT THEY VIOLATED
THE UNIFORMITY AND PORT PREFERENCE CLAUSES OF THE UNITED STATES
CONSTITUTION. AS A RESULT, CUSTOMS AND BORDER PROTECTION CAN NOW
DENY PENDING PROTESTS CONTESTING THE HMT ON IMPORTS.
ACTION:
ALL PROTESTS OF HMT BASED ON TEST CASE 950700971 ARE TO BE DENIED.
THIS NOTICE SHOULD BE DISTRIBUTED TO ALL PORT DIRECTORS; ASSISTANT
ASSISTANT PORT DIRECTORS, IMPORT AND ENTRY SPECIALISTS; BROKERS;
IMPORTERS AND OTHER INTERESTED PARTIES.
QUESTIONS FROM THE IMPORTING COMMUNITY CONCERNING THIS NOTICE SHOULD
BE REFERRED TO THEIR LOCAL CUSTOMS PORT OF ENTRY.
PLEASE REFER ANY OPERATIONAL OR PROCEDURAL QUESTIONS REGARDING HMT
TO DON YANDO, CHIEF, ENTRY AND DRAWBACK MANAGEMENT AT (202) 927-1082.
QUESTIONS REGARDING PROTEST ISSUES SHOULD BE ADDRESSED TO
MR. RICHARD WALLIO, SUMMARY MANAGEMENT, AT (202) 927-9704 OR VIA EMAIL.
/S/
JAYSON P. AHERN