MEMORANDUM AND ORDER
On November 21, 2002, the plaintiff, M.I.S. Engineering (“M.I.S.”), hired the defendant, U.S. Express Enterprises, Inc. (“U.S-Xpress”), 1 to transport equipment from Buffalo, Minnesota, to Lincoln, Nebraska. M.I.S. alleges that the equipment was extensively damaged when it arrived in Lincoln the next day. M.I.S. submitted a claim for the alleged damages to U.S. Xpress on November 26, 2002, but the claim was denied on January 7, 2003. Over three years later, on February 8, 2006, M.I.S. filed suit in the District Court of Lancaster County, Nebraska, alleging that U.S. Xpress “had a duty to exercise care in transporting the goods and to deliver the good [sic] without damage,” which it “failed to discharge,” and also that “[t]he occurrence of damaging these goods is one[ ] which would not, in the ordinary course of things, happen in the absence of negligence.” (Complaint ¶¶ 10, 11, and 13 (filing 1, at 4).) U.S. Xpress removed the action to this court on March 27, 2006, on the basis of federal question jurisdiction under 28 U.S.C. § 1331, and has now moved for summary judgment.
U.S. Xpress claims “that it is entitled to judgment as a matter of law because, first, Plaintiffs state law causes of action are preempted by the Carmack Amendment, 49 U.S.C. § 14706, et seq. and, second, Plaintiffs causes of action are barred by the statute of limitations provided in 49 U.S.C. § 14706(e)(1) of the Carmack Amendment.” (Motion for Summary Judgment (filing 6, at 1).) “In the alternative,” U.S. Xpress claims that “Plaintiffs causes of action are barred by Nebraska state statutes of limitations [of three years and two years, respectively,] ... Neb.Rev. Stat. §§ 25-219 [applicable to ‘actions upon a liability created by a federal statute ... for which no period of limitations is provided in such statute’] and 25-226 [applicable to ‘[a] cause of action for a freight damage *1059 claim ... against a common carrier’].” (Id.) M.I.S., after stating without explanation that “[t]he only issue to be determined is whether the statute of limitations has run,” argues that “the plaintiff is claiming that [its] [oral] contract was breached, [a claim subject to a] four year statute of limitation^] [under Neb.Rev.Stat. § 25-206], and that the defendant was negligent], [a claim subject to a] four year statute of limitation^] [under Neb.Rev. Stat. § 25-207].” (Plaintiffs Brief (filing 12-1), at 2 and 4.)
A. Preemption
U.S. Xpress, after having removed this action from state court by alleging that “the United States District Court has original jurisdiction under 28 U.S.C. § 1331, in that the case arises under and pursuant to the laws of the United States” (Notice of Removal, ¶ 3 (filing 1, at 1)), is not in a very good position to argue that the action should be dismissed with prejudice because only state-law claims are alleged in the complaint. If this court lacks subject matter jurisdiction,
2
then the action cannot be dismissed; it can only be remanded to state court pursuant to 28 U.S.C. § 1447(c).
See e.g., Lauder v. Bekins Van Lines Co.,
No. 4:05-CV-1132 CAS,
However, I must disagree with the district court’s holding in
Lauder
that the Carmack Amendment does not completely preempt state-law claims for purposes of federal removal jurisdiction.
3
I previously examined this jurisdictional issue in
Nebraska Turkey (Growers Co-op Ass’n v. ATS Logistics Services, Inc.,
No. 4:05CV3060,
*1060 Nebraska Turkey Growers pleaded all of the essential elements of a Carmack Amendment claim by alleging that ATS agreed to deliver the turkeys to Florida, that ATS picked up the shipment in Nebraska (as evidenced by a bill of lading that identifies ATS as the carrier), that ATS failed to make the contracted-for delivery, and that Nebraska Turkey Growers thereby sustained in damages in the amount of $29,345.74. “The cases make it clear that when damages are sought against a common carrier for failure to properly perform, or for negligent performance of, an interstate contract of carriage, the Carmack Amendment governs.” Fulton v. Chicago, Rock Island & P.R. Co.,481 F.2d 326 , 331-32 (8th Cir.1973) (quoting American Synthetic Rubber Corp. v. Louisville & N.R.R. Co.,422 F.2d 462 , 466 (6th Cir.1970). The breach-of-contract claim alleged in Nebraska Turkey Growers’ original complaint is thus preempted by federal statute. See id. (holding that the Car-mack Amendment has preempted suits in specific negligence by holders of bills of lading against their carriers). See also Rocky Ford Moving Vans. Inc. v. United States,501 F.2d 1369 , 1372 (8th Cir.1974) (“In adopting the Carmack Amendment, Congress intended to impose a single uniform federal rule upon the obligations of carriers operating in interstate commerce.”); Woods v. Unigroup, Inc.,945 F.Supp. 1255 , 1256 (E.D.Mo.1996) (stating that the majority of circuit courts have concluded that state law causes of action are preempted by the Carmack Amendment). It follows that the court has subject matter jurisdiction, and that Nebraska Turkey Growers’ motion to remand the action to state court pursuant to § 1447(c) must be denied.
Id. See also Hall v. Aloha Int’l Moving Services, Inc.,
No. CIV 98-1217 (MD/JGL),
The Carmack Amendment essentially provides that a carrier is liable for the actual loss or injury it causes to a shipper’s property.
Continental Grain Co. v. Frank Seitzinger Storage, Inc.,
The facts alleged in the complaint in this case, if proven to be true, would establish each of these required elements. Thus, it is alleged that U.S. Xpress “is a cargo shipping business[;]” that the parties “entered into a shipping contract (or ‘Bill of Lading’) 4 ... on or about November 21, 2002, whereas [U.S. Xpress] agreed to *1061 transport equipment from Buffalo, Minnesota to Lincoln Nebraska[;]” that M.I.S. “delivered the goods to [U.S. Xpress] in Buffalo, Minnesota on November 21, 2002, and the goods were in good conditionf;]” that [s]aid goods arrived in Lincoln, Nebraska, the destination, on November 22, 2002, and were extremely damaged;” and that “damages are estimated at $165,000.00 with a replacement value of $2,000,000.00.” 5 (Complaint, ¶¶ 2, 3, 4, 7, and 16 (filing 1, at 3-5).) A Carmack Amendment claim is therefore stated, and any state-law causes of action that might be asserted by M.I.S. based on these same facts are completely preempted.
B. Statute of Limitations
In claiming that M.I.S. delayed too long in filing suit, U.S. Xpress relies upon a provision of the Carmack Amendment which states that “[a] carrier may not provide by rule, contract, or otherwise ... a period of less than 2 years for bringing a civil action against it under this section.” 49 U.S.C. § 14706(e)(1). U.S. Xpress admits that its “tariff and bill of lading do not incorporate the [foregoing] statutory language” (Defendant’s Brief (filing 7) at 6), but it urges me to construe § 14706(e)(1) as a statute of limitations. While U.S. Xpress has found dictum in one federal district court opinion to support its argument,
see Automated Window Machinery, Inc. v. McKay Ins. Agency, Inc.,
Alternatively, U.S. Xpress argues that the plaintiffs Carmack Amendment claim is barred if a Nebraska statute of limitations is applied. In
Gardiner,
the Supreme Court held that local statutes of limitations apply to Carmack Amendment claims when there is no valid contractual provision limiting the time to file suit.
See
“In a -federal question case, where there is no federal statute of limitations, the federal court will borrow the forum state’s limitations laws, if not inconsistent with federal law or policy.”
Kansas Public Employees Retirement System v. Reimer & Koger Associates, Inc.,
“[T]he nature of the carrier’s duty under the Carmack Amendment sounds in negligence.”
Fulton,
Unless there is a more closely analogous Nebraska statute, I will borrow the four-year limitations period that is prescribed by § 25-207,
6
“the residual statute of limi
*1063
tations for tortious conduct[.]”
Maloley v. Shearson Lehman Hutton, Inc.,
U.S. Xpress first suggests that I apply § 25-219, which provides:
All actions upon a liability created by a federal statute, other than a forfeiture or penalty, for which actions no period of limitations is provided in such statute shall be commenced within three years next after the cause of action shall have accrued.
Neb.Rev.Stat. Ann. § 25-219 (LexisNexis 2004). While this statute might seem ideally suited to the present case, it does not refer to any state cause of action that might be analogized to the federal claim at issue. For this very reason, the Eighth Circuit held in
Schroeder v. Phillips Petroleum Co.,
The defendant’s other suggestion for an analogous statute of limitations is § 25-226, which provides:
A cause of action for a freight damage claim, a rate overcharge, a claim for damages resulting from a delay in transportation, or a claim for a lost shipment against a common carrier shall be barred unless it is filed with a court having jurisdiction of the amount in dispute within two years after the date such action accrues. A cause of action for a rate overcharge accrues on the date the overcharge is paid. A cause of action for a freight damage claim, damages resulting from a delay in transportation, or a shortage in a shipment accrues on the date of delivery or tender of delivery of the freight by the common carrier. A cause of action for a lost shipment accrues on the date the lost shipment was delivered to the common carrier.
Neb.Rev.Stat. Ann. § 25-226 (LexisNexis 2004). A state common law “cause of action for a freight damage claim ... against a common carrier” necessarily bears a strong resemblance to a federal Carmack Amendment claim because “the statute co-difíe[d] the common-law rule that a carrier, though not an absolute insurer, is liable for damage to goods transported by it unless it can show that the damage was caused by ‘(a) the act of God; (b) the public enemy; (c) the act of the shipper himself; (d) public authority; (e) or the inherent vice or nature of the goods.’ ”
Missouri Pacific,
As between § 25-207 (the-residual statute of limitations for tort claims) and § 25-226 (the statute of limitations for freight damage claims), it is obvious that I should apply the latter statute, provided that it is not inconsistent with federal law or policy. The 2-year period of limitations established by § 25-226 is equal to the minimum period that a carrier may “provide by rule, contract, or otherwise ... for bringing a civil action against it under [section 14706].” 49 U.S.C. § 14706(e)(1). However, the Carmack Amendment provision also specifies that “[t]he period for bringing a civil action is computed from the date the carrier gives a person written notice that the carrier has disallowed any part of the claim specified in the notice.” Id. The Nebraska statute, by contrast, states that “[a] cause of action for a freight damage claim ... accrues on the date of delivery or-tender of delivery of the freight by the *1065 common carrier.” Neb.Rev.Stat. Ann. § 25-226 (LexisNexis 2004).
Despite this inconsistency, I conclude that it is appropriate in this case to borrow the 2-year period of limitations established by § 25-226. This is because “[federal law ... determines when the cause of action accrues.”
Soles,
I find from the undisputed facts that the claim accrued on January 7, 2003, when U.S. Xpress issued its denial. Because M.I.S. did not file suit within two years after that date, its action is time-barred.
Accordingly,
IT IS ORDERED that the defendant’s motion for summary judgment (filing 6) is granted, and that final judgment shall be entered by separate document.
Notes
. The defendant states that its proper name is U.S. Xpress Enterprises, Inc. (Answer, ¶ 2 (filing 4, at 1).)
. While it is possible that the court could exercise diversity jurisdiction under 28 U.S.C. § 1332, the case was not removed on this basis, nor is it established by the pleadings that complete diversity of citizenship exists. M.I.S. merely alleges that it is “a division of Research and Development, a Nebraska Corporation and is a business located in Lincoln, Lancaster County, Nebraska,” and that U.S. Xpress is "a cargo shipping business located ... [in] Chattanooga, Hamilton County, Tennessee.” (Complaint, ¶¶ 1, 2 (filing 1, at 3).) Neither the principal place of business of Research and Development Corporation (the apparent real party in interest) nor the state of incorporation of U.S. Xpress are alleged. See 28 U.S.C. § 1332(c)(1) (“[A] corporation shall be deemed to be a citizen of any State by which it has been incorporated and of the State where it has its principal place of business, .... ”).
. "[A] state claim may be removed to federal court in only two circumstances' — when Congress expressly so provides ... or when a federal statute wholly displaces the state-law cause of action through complete pre-emption. When the federal statute completely pre-empts the state-law cause of action, a claim which comes within the scope of that cause of action, even if pleaded in terms of state law, is in reality based on federal law.”
Beneficial Nat’l Bank v. Anderson,
. M.I.S. has filed a copy of a handwritten document (filing 12-2) that it has described in *1061 an evidence index (filing 13) as a “Bill of Lading,” but such document has not been properly authenticated. See NECivR 7. 1(b)(2)(C); Fed.R.Civ.P. 56(e).
. “[T]he district courts shall have original jurisdiction of an action brought under section ... 14706 of title 49, only if the matter in controversy for each receipt or bill of lading exceeds $10,000, exclusive of interest and costs.” 28 U.S.C. § 1337(a).
. The following actions can only be brought within four years: (1) An action for trespass upon real property; (2) an action for taking, detaining or injuring personal property, including actions for the specific recovery of personal property; (3) an action for an injury to the rights of the plaintiff, not arising on contract, and not hereinafter enumerated; and (4) an action for relief on the ground of fraud, but the cause of action in such case shall not be deemed to have accrued until the discovery of the fraud, except as provided in sections 30-2206 and 76-288 to 76-298. *1063 Neb.Rev.Stat. Ann. § 25-207 (LexisNexis 2004).
