United States Federal Circuit

Dry-docking that is required by both dutiable and non-dutiable repairs is rightly considered an "expense of repairs" and is subject to 19 U.S.C. section 1466(a). The US Customs Service's method of imposing a duty on only that portion of the expense that is fairly attributable to dutiable repairs is permissible under that section.

Appellate Information

• Decided 02/04/2004
• Published 02/04/2004

Judges

• MAYER, Chief Judge., Before MAYER, Chief Judge, BRYSON and LINN, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Lauren R. Howard, Collier Shannon Scott, PLLC, of Washington, DC, for amicus curiae Shipbuilders Council of America, Inc.


• For Appellees:
  
• Evelyn M. Suarez, Williams Mullen, of Washington, DC, argued for plaintiff-appellee., Barbara Silver Williams, Attorney, International Trade Field Office, United States Department of Justice, of New York, NY, argued for defendant-appellant.   With her on the brief were Peter D. Keisler, Assistant Attorney General;  and David M. Cohen, Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC;  and John J. Mahon, Acting Attorney in Charge, International Trade Filed Office.   Of counsel was Karen P. Binder, Attorney, Office of Assistant Chief Counsel, United States Customs Service, of New York, NY.