In Carnival Cruise Lines, Inc. v. United States, the Federal Circuit held that the Harbor Maintenance Tax (the HMT), as applied to cruise ship passengers, does not violate the Export Clause of the United States Constitution. Previously, in United States v. United States Shoe Corporation, the Supreme Court held that the HMT, as applied to goods for export, violates the Export Clause. However, the HMT is part of the Water Resources Act, which includes a severability clause. Relying on the severability clause, the Federal Circuit held that the remainder of the HMT, including the provision taxing passengers for hire or compensation, is severable from the unconstitutional provision that taxed exports. Then, based upon the purposes of the Export Clause, legislative intent, and statutory construction, the Federal Circuit held that the HMT as applied to passengers for hire does not violate the Export Clause.Part I of this note presents background on the HMT and the Export Clause. Part III details the facts of Carnival and reviews the decisions of the Court of International Trade and the Federal Circuit. Part IV discusses the confusion among the courts which have applied the Export Clause to the HMT and presents suggestions for conclusively resolving that confusion where passengers are transported for compensation or hire.