United States v. Standard Oil Co.

The question involved in this appeal is the proper classification of parts of Diesel engines and assessment of duty thereon. The merchandise was purchased by appellee in Germany for the purpose of making repairs upon the Diesel engines installed in the motor vessel California Standard owned by appellee. The parts were transported to the United States in the hold of said vessel as ordinary freight. The cases containing the parts were landed on the dock at the port of Los Angeles, were there unpacked, and thereafter the parts were installed upon the said vessel.

Upon landing, the merchandise was…