Standard Fruit & S. S. Co. v. United States

Cline, Judge:

These are appeals to reappraisement taken under the provisions of section 501 of the Tariff Act of 1930 from values found by the United States appraiser at the port of New Orleans on certain steam electric generating sets and spare parts imported from Belfast, Ireland.

*644The merchandise in each case consists of two vertical reciprocating steam engines, each with an electric generator and certain spare parts. The three units of engines and generators were imported to be installed in the engine rooms of three of the plaintiff’s vessels for use in connection with refrigeration…