Air Carrier Supply Corp. v. United States

Johnson, Judge:

The merchandise involved in these cases consists of two C-46 Curtiss Wright aircraft, which had been exported to Brazil in 1951, and, while there, had been converted from cargo service to passenger service. On their return in the early part of 1953, they were 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, as airplanes. It is claimed that they are entitled to free entry under paragraph 1615 (a) of the Tariff Act. of 1930, as amended by the Customs Administrative…