Import Export Service of New Jersey v. United States

Johnson, Judge:

The merchandise involved in this case consists of an aircraft engine which had been exported to Canada and installed in an airplane, which was later imported into the United States-. The merchandise was entered as two items, a “Beaver Standard Landplane,” equipped, less engine, valued at $23,584, and a “Wasp Jr. Engine, Ser. #13135 installed in above plane,” valued at $3,150. The items were appraised as entered, but duty was assessed on the airplane and engine as an entirety at 15 per centum ad valorem under paragraph 370 of the Tariff Act of 1930, as modified by the General…