American Mail Line, Ltd. v. United States

Johnson, Judge:

These are protests against the collector’s assessment of duty on the cost of dunnage and other items of material and labor at the rate of 50 per centum ad valorem under section 466 of the Tariff Act of 1930 as the cost of equipments purchased or repairs made in a foreign country upon vessels documented under the laws of the United States to engage in the foreign or coasting trade. It is claimed that these items are not dutiable under said section, which reads as follows:

SEC. 466. EQUIPMENT AND REPAIRS OE VESSELS.

Sections 3114 and 3115 of the Revised Statutes, as amended by the…