United States v. Seagull Marine

Baldwin, Judge.

This is an appeal from the judgment of the U.S. Customs Court, 83 Cust. Ct. 10, C.D. 4814, 475 F. Supp. 158 (1979), sustaining appellee’s claim that the goods in issue, inflatable rubber liferafts, are vessels and as such are intangibles and not dutiable under the Tariff Act of 1930. We reverse.

The Imported Merchandise

The merchandise in this action consists of inflatable rubber liferafts exported from Wales and entered in California in early 1977. These liferafts have a carrying capacity of from 4 to 16 persons, are made of rubber covered fabric with sides consisting of two…