Todd Shipyard Corp. v. United States

The single question necessary of decision here is whether or not two articles of merchandise, denominated in the record as “two marine surface condensers,” are dutiable as assessed under paragraph 167 of the act of 1913 as manufactures of metal, or are entitled to free entry under subsection 5, paragraph J, section IV of the same act, which we quote:

That all materials of foreign production which may be necessary for the construction of naval vessels or other vessels of the United States, vessels built in the United States for foreign account and ownership, or for the purpose of being employed…