States Marine Corp. v. United States

Johnson, Judge:

This is a protest against the collector’s assessment of duty at 50 per centum ad valorem under section 466 of the Tariff Act of 1930 as ships’ equipment on the cost of 29,000 empty grain bags and the cost of fumigating them. It is claimed that neither the cost of the bags nor the cost of fumigating is dutiable; that the bags do not constitute equipment, but were purchased and used as containers of grain; and that duty should not have been *16assessed on the bags under both section 466 and, by virtue of section 446, under paragraph 1018 of said tariff act.

The pertinent provisions…