                        Slip Op. 99-102
                             JUDGMENT
                             __________

       UNITED STATES COURT OF INTERNATIONAL TRADE
                    JANE A. RESTANI, JUDGE
                             __________

___________________________________
                                   :
BMW MANUFACTURING CORPORATION,     :
                                   :      Court No. 97-03-00396
               Plaintiff,          :
                                   :
          v.                       :
                                   :
THE UNITED STATES,                 :
                                   :
               Defendant.          :
___________________________________:

     The parties have advised the court that plaintiff paid the

international shipping charges for the merchandise that was the

subject of Slip Op. 99-95.   Therefore, this case presents no

controversy as to whether the importer, as opposed to the

shipper, is liable for Harbor Maintenance Tax payments on goods

admitted to a foreign trade zone.   If there is "importer"

liability under 26 U.S.C. § 4461(c), plaintiff would be such an

importer.   If there is "shipper" liability, the parties have

agreed that plaintiff fits the regulatory definition of shipper.
     Accordingly, plaintiff was liable for the payments it made

and judgment is entered for defendant.



                         ____________________________
                         Judge of the United States
                         Court of International Trade


Dated:    New York, New York

          This 30th day of September, 1999.




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