Waterman Steamship Corp. v. United States

JOHNSON, Judge:

This case involves the question of whether or not 50 per 'centum ad valorem duty was properly assessed under the provisions of section 466 of the Tariff Act of 1930 on the expenses incurred in annealing parts of the cargo lifting gear upon 23 ships owned by the Waterman Steamship Corporation and 2 ships owned by the Pan-Atlantic Steamship Corporation during the period 1931-1939, inclusive. Duty was assessed upon the ground that the expenses incurred in annealing constituted a ship’s repair upon which said duty was specially provided for under section 466. The plaintiffs contend…