Oil Well Supply Co. v. United States

Ekwall, Judge:

An importation consisting of 31 parts for oil-well-machines was entered at the port of Dallas, Tex., from Canada on June 17, 1944, and duty was assessed thereon at the rate of 27K per centum ad valorem under paragraph 372, as parts of machines, not specially provided for. It is claimed on behalf of the importer that these parts are American goods returned after having been exported, without having been advanced in value or improved in *69condition, and that as such they are properly free of duty under paragraph 1615 of the same law as amended by the Customs Administrative Act of…