Northern Steamship Co. v. United States

Richardson, Judge:

The issue involved in this case is whether certain work performed on the SS Hawaiian Logger, a vessel documented under the laws of the United States and owned by Northern Steamship Company, Inc., by an independent contractor, Apolo Marine Syndicate, in Calcutta, India, between January 16 and 22, 1961, is properly dutiable under section 466 of the Tariff Act of 1930 as equipment or repairs made in a foreign country upon a vessel documented under the laws of the United States. Said section provides:

* * * The equipments, or any part thereof, including boats, purchased for, or…