Bluefries New York, Inc. v. United States

Johnson, Judge:

The merchandise involved in these cases consists of yacht engines, assessed with duty at 15 per centum ad valorem under paragraph 370 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802. It is claimed that the merchandise is entitled to free entry *310under paragraph 1615 of said tariff act, as amended by the Customs Administrative Act of 1938, as American goods returned.

These cases have been submitted upon a stipulation of counsel reading as follows:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the plaintiff and the…