Todd Shipyards Corp. v. United States

Newman, Judge:

This case involves the dutiable status of two so-called “midbodies” constructed in West Germany, towed across the Atlantic Ocean, and entered by plaintiff at the port of New York. They were assessed with duty by the collector of customs at the rate of 19 per centum ad valorem under the provision in paragraph 397 of the Tariff Act of 1930, as modified by T.D. 54108, for articles not specially provided for in chief value of steel.

Plaintiff protested, claiming that the midbodies were entitled to duty-free entry, since they were not “articles” under section 1001 of the Tariff Act of…