Naess, Mejlaender & Co. v. United States

Lawrence, Judge:

Merchandise described on the invoice as “Spare parts for main motor of the Norwegian M/S ‘Ida Bakke,’ ” consisting of cylinder liners, slide liners, pistons, and slides, was classified by the collector of customs as machine parts, not specially provided for, and duty was assessed thereon at the rate of 27K per centum ad valorem in accordance with the terms of paragraph .372 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 372).

The sole claim in the protest is that “vessels and parts thereof are not subject to the tariff laws and are not subject to duties thereunder. Without…