United States Shoe Corporation v. United States

907 F. Supp. 408 (1995)

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United States Shoe Corporation v. United States

United States Court of International Trade
907 F. Supp. 408 (1995)

Facts

United States Shoe Corporation (Shoe) (plaintiff) sued the United States Customs Service (customs) (defendant) arguing that the Harbor Maintenance Tax (HMT) violated the Export Clause of the United States Constitution. The HMT imposed an ad valorem tax on imports brought through a port. Because the tax was fixed by law and was based on the value of the imports, customs’ role was limited to the ministerial administration of the scheme. Although both Shoe and customs agreed that the United States Court of International Trade has jurisdiction to review the constitutionality of the HMT, they disagreed as to the source of that jurisdiction. Customs argued that the court’s jurisdiction arose under 28 U.S.C. § 1851(a), while Shoe argued that the court’s jurisdiction arose from § 1851(i). Customs argued that the challenge could not arise under § 1581(i) because the HMT applied to exports, not imports. The parties filed cross-motions for summary judgment.

Rule of Law

Issue

Holding and Reasoning (DiCarlo. C.J.)

Concurrence (Musgrave, J.)

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