Vancor Steamship Corp. v. United States

MALETZ, Judge:

This action involves the dutiable status of the forebody of a French tank vessel known as the Isanda. The fore-body was towed across the Atlantic Ocean from Le Havre, France to Mobile, Alabama where it was entered in April 1968. Thereafter, it was classified by Customs as a floating structure under item 696.60 of the tariff schedules, as modified by T.D. 68-9 and assessed duty at the rate of 17 percent ad valorem. Plaintiff claims that the forebody was a vessel within the meaning of section 401(a) of the Tariff Act of 1930, as amended (19 U.S.C. 1401(a)) and hence entitled to…