Fenderson v. United States

Johnson, Judge:

This action involves the importation of an American-made excavator which had been exported to Canada by the importer thereof but, when returned to the United States, was *174attached to a tractor used as the motor power to propel the excavator into the United States. The Canadian tractor was entered as dutiable and is not involved herein, excepting that the excavator, which was entered free of duty under paragraph 1615 of the Tariff Act of 1930, as amended, was assessed with duty with the tractor as an entirety.

At the trial, the importer testified that he was a contractor and had…