Pan American Airways, Inc. v. United States

Mollison, Judge:

These protests are directed against the action of the collector of customs in assessing duty on merchandise described on the invoices as “prefabricated * * * buildings” at the rate of 33^ per centum ad valorem under the provisions in paragraph 412 of the Tariff Act of 1930 for “manufactures * * * of which wood * * * is the component material of chief value, not specially provided for.” It is obvious that the collector’s assessment was based upon the doctrine of entireties in the sense that the importations represented articles, to wit, houses or buildings in knocked-down *135condit…