Air Carrier Supply Corp. v. United States

The merchandise involved in this case consists of two C-46 Curtiss Wright Aircraft, which were exported to Brazil in 1951, converted from cargo to passenger service while there, and returned to the United States early in 1953.

The question presented is whether the two aircraft should be 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, or should be entitled to free entry under paragraph 1615 (á) of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, as…