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Serko & Simon Important News & Subjects of Current Interest
May 21, 1996
To: Clients of the Firm and Other Interested Parties
IMPORTANT ALERT
U.S. COURT OF INTERNATIONAL TRADE
RULES AGAINST ESTABLISHMENT OF
CLASS TO CONTEST HARBOR MAINTENANCE TAX
ON EXPORTS
Since our last ALERT, dated May 8, 1996, the decision by the U.S. Court of International Trade
("CIT") to deny "class action" status in the Harbor Maintenance Tax ("HMT") case on Exports has been
made public. While not changing its prior determination that the HMT on Exports was unconstitutional, the
CIT, in its decision, effectively instructed the Export community that efforts to recover HMT payments
would necessarily be pursued individually, by each exporter, rather than by the class of exporters impacted
by the HMT.
It is not yet known whether that decision will be appealed. However, exporters who may have been
hoping to reap the benefits of a favorable outcome in a class action in the Export case might reassess their
options and consider seeking refunds as individual plaintiffs in order to safeguard their rights to potential
HMT refunds as numerous clients and others have done already.
As we advised in our most recent ALERT, Serko & Simon had filed a summons and complaint in
the CIT as a class action contesting the collection of the HMT on Imports. Although the decision by the CIT
concerning the Export case as a class action may not necessarily be a barometer of the court's thinking
overall, the decision may have repercussions, which we are currently evaluating, as to the viability of the
Import HMT case as a class action.
Should you have questions on the HMT, feel free to call us.
Sincerely,
SERKO & SIMON
David Serko
For further information, please call us at (800) 46TRADE
or contact us via e-mail below.
EMail: David Serko, Joel Simon, General Inquiries

All material copyright © 1996 by Serko & Simon