Austin v. United States

Lawrence, Judge:

A mast, boom, and sail of a sailboat, which sailboat had been previously imported, are claimed by plaintiff to be a short shipment and consequently should be classified for duty as though they were imported as integral parts of the boat.

The previously imported sailboat had been assessed with duty at 15 per centum ad valorem pursuant to the provisions of paragraph 370 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 370), as modified by the trade agreement entered into between the United States and Canada, effective January 1, 1939 (74 Treas. Dec. 235, T. D. 49752).

It should…