Thayer v. United States

In June, 1910, the appellant entered at the port of .Boston two 8-oared racing shells, each about 60 feet long and from 2 to 2% feet *527wide, with a draft when loaded of about l\ feet. The importer was the manager of the Harvard University crew and the shells were for its use and are owned by the Harvard Athletic Association.

The collector assessed the merchandise for duty as manufactures of wood not specially provided for under paragraph 21'5 of the tariff act of August 5, 1909. The importer protested against this assessment, claiming that these racing shells were pleasure-boats within the…