United States v. Bethlehem Steel Co.

This is an appeal by the United States from the judgment of the United States Customs Court, Second Division, sustaining protests concerning two “midbodies” for freighters. The issue is whether these midbodies are subject to the terms of the Tariff Act of 1930, as amended, or whether, because of substantive principles of law, the terms of the Tariff Act are inapplicable.

We shall first consider the nature of the midbodies. Appellees introduced the testimony of three witnesses and various exhibits. The court below summed up the evidence as follows:

It appears from the evidence that the midbodies…