Wilmington Shipping Co. v. United States

Lawrence, Judge:

The plaintiff herein imported from.Canada a spare propeller and a tailshaft for use as spare parts on the M. V. Maruba which was laid up for repairs at the port of Wilmington, N. C.

Upon arrival of the merchandise, the importation was classified by the collector of customs as articles or wares not specially provided for, composed wholly or in chief value of base metal, pursuant to the provisions of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade (82 Treas. Dec. 305, T. D. 51802), and duty was…