Protest 815545-G of Pacific & Atlantic Steamship Co.

Keefe, Judge:

The merchandise in question here consists of dunnage mats, 3 feet wide and 5 feet long, composed of straw. Duty was assessed thereon by the collector at 50 percent ad valorem under section 466 of the Tariff Act of *7621930, as equipment of vessels. The plaintiff claims that the assessment of duty is illegal because the mats are not imported articles, nor are they articles falling within the terms “equipments . * * * repair parts or materials to be used” as specified in section 466. The plaintiff further relies upon the claims that if said mats are dutiable under section 466,…