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AMERICAN CUSTOMS BROKERAGE CO., INC. v. UNITED STATES

C.D. 4546; Court No. 72-2-00308.

375 F.Supp. 1360 (1974)

AMERICAN CUSTOMS BROKERAGE CO., INC., A/C Astral Corp. v. UNITED STATES.

United States Customs Court.

May 30, 1974.

Attorney(s) appearing for the Case

Glad, Tuttle & White, Los Angeles, Cal. (Edward N. Glad, Los Angeles, Cal., of counsel), for plaintiff.

Carla A. Hills, Asst. Atty. Gen. (James Caffentzis, New York City, trial atty.), for defendant.

RE, Judge:

The question presented in this case pertains to the dutiable status of a yacht under the Tariff Schedules of the United States (TSUS). The yacht, the "MS Astral," is registered and documented under the laws of the Netherlands Antilles, and was brought into the United States by a resident of this country.

The Astral first entered the territorial waters of the United States at San Diego Harbor on or about November 23, 1970. On November 24, 1970, the...

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