Protest 113513-K/35 of W. C. Sullivan & Co.

LawrenUe, Judge:

The S. S. Algonquins, documented under Canadian registry, was temporarily disabled by reason of irreparable damage to its rudder while the ship was backing out of a slip after having discharged its cargo at the port óf Chicago, Ill. Rather than wait several months for a new rudder to be fabricated in the United States, the owners of the vessel obtained an old rudder from a sister ship in Canada and had it forwarded to Chicago for installation on the Algonquins to replace the damaged one.

Upon its importation, the rudder was classified by the collector of customs as an article,…