A judge’s ruling that a wharf landing slip isn’t a pier has cost the Circle Line $332,022.

That’s what the Finance Department demanded in past-due taxes from the tour-boat company, which runs ferries between Battery Park and the Statue of Liberty.

Since the park is city property, the company paid $3.6 million in rent for the exclusive shuttle rights from June 1, 2004, to May 31, 2007. But it didn’t pay $218,943 in commercial-rent taxes. With interest and penalties the debt is now $332,022.

Circle Line lawyers argued the tax didn’t apply because its boats left from a pier engaged in interstate commerce, which is exempt.

The city claimed the landing slips were actually a wharf, since they didn’t “extend from the shore line with water on both sides,” so the tax did apply.

Administrative Law Judge Marlene Schwartz yesterday sided with the city.