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Sea-Land Service, Inc. v. United States

The court held that a duty imposed on the expenses of repairs on United States vessels in foreign shipyards did not trigger the notice and comment requirements of 19 U.S.C. section 1625(c).

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Appealed from: U.S. Court of International Trade

Senior Judge Nicholas Tsoucalas

Under 19 U.S.C. � 1466(a), *fn1 a duty is imposed on the expenses of repairs on United States vessels in foreign shipyards. In Texaco Marine Services, Inc. v. United States, 44 F.3d 1539, 1543-44 (Fed. Cir. 1994), we held that dutiable expenses under � 1466(a) include all expenses that would not have been incurred “but for” the vessel’s repairs. In this case, Sea-Land Service, Inc. and American President Lines, LTD, now known as American Ship Management, LLC (referred to collectively as “Sea-Land”), incurred repair expenses on United States vessels in foreign shipyards with respect to which the United States Customs Service (“Customs”) assessed duties pursuant to � 1466(a), following the “but for” test articulated in Texaco. Sea-Land protested the assessments. Following Customs’ denial of the protests, Sea-Land appealed to the United States Court of International Trade. In its appeal, Sea-Land argued that the assessments were unlawful because, in denying its protests, Customs had violated 19 U.S.C. � 1625(c) by failing to publish the denials in the Customs Bulletin and Decisions (“Customs Bulletin”) and by failing to provide for notice and comment with respect to the rulings on the assessments. Sea-Land argued that such actions were required because the denials of its protests amounted to interpretative rulings or decisions by Customs that modified, revoked, or had the effect of modifying or revoking earlier rulings or decisions that predated Texaco, thus bringing into play the notice and comment requirements of � 1625(c). In due course, Sea-Land and the United States moved for summary judgment. The court denied Sea-Land’s motion, but granted that of the United States, concluding that Customs’ actions in the case did not trigger the notice and comment requirements of � 1625(c). Sea-Land Serv., Inc. v. United States, 69 F. Supp. 2d 1371 (Ct. Int’l Trade 1999). We affirm.

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