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Hartog Foods International, Inc. v. United States

Principles of sovereign immunity barred importer from recovering interest on federal government's standard import duty drawback refunds.

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On summary judgment, the United States Court of International Trade affirmed the United States Customs Service’s denial of interest on Hartog Foods International, Inc.’s drawbacks. Because 19 U.S.C. � 1505 (2000) does not expressly and unequivocally waive sovereign immunity for interest awards on drawbacks, this court affirms.

I.

Hartog imported strawberry and cranberry juice products on April 19, 1990 and February 6, 1992, and paid the estimated regular duties for each entry. After importation, Hartog discovered that the juices may have originated in the European Community, thus requiring payment of an additional 100% ad valorem duty on each entry. On September 11, 1992, Hartog voluntarily disclosed the additional duty requirement to Customs and paid the duties. By this time, Customs had liquidated both entries. Moreover, Hartog had exported the April 19, 1990 entry. Hartog later exported most of the merchandise from the February 6, 1992 entry. Hartog filed for drawback. Drawback, in this case, refers to a 99% refund of import duties, payable due to export of the dutiable imports. 19 U.S.C. � 1313(a) (2000). Customs granted drawbacks on the estimated regular duties, but denied drawbacks on the ad valorem duties. Hartog filed protests in 1992 and 1993 seeking drawbacks on the ad valorem duties, which Customs granted in 1998 under new drawback regulations. *fn1 Thus, over five years after Hartog’s requests, Customs paid Hartog the appropriate drawbacks, but did not pay interest on the drawbacks.

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