F. W. Myers & Co. v. United States

This is an appeal from a judgment of the United States Customs Court (Third Division) overruling appellant’s protests and holding that so-called “heavy repairs,” made in Sarnia, Canada, to nine locomotives, manufactured in the United States and exported to Canada and used exclusively in international traffic, were dutiable as assessed by the collector at the port of Detroit, Mich., at 25 per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom (T. D. 49753, 74 Treas. Dec. 253,) by virtue of the provisions of paragraph 1615…