Canadian National Steamship Co. v. United States

Dallingee, Judge:

This is a suit against the United States, arising at the port of Charleston, S. C., brought to recover certain customs duties alleged to have been improperly exacted on a particular importation consisting of one propeller shaft and one propeller. Duty was levied thereon at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for. It is claimed that said articles are properly entitled to free entry as part of a vessel and therefore not subject to the tariff law. It is alternatively claimed that if…