Porto Rico Lighterage Co. v. United States

Johnson, Judge:

This is a protest against the collector’s assessment of duty on repair parts, materials, and cost of repairs to the American tugboat “John E. Berwind” at Curacao, Netherlands Antilles, in October 1966, under section 466 of the Tariff Act of 1930. It is claimed that these items are not subject to duty on the ground that the vessel was compelled by reason of casualties to put into a foreign port to make repairs in order to secure its safety and seaworthiness.

Said section 466 provides:

SEO. 466. EQUIPMENT AND REPAIRS OF VESSELS.

Sections 3114 and 3115 of the Revised Statutes, as…