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VANCOR S.S. CORP. v. UNITED STATES

C.D. 4627, Court No. 69/6257-531.

406 F.Supp. 810 (1976)

VANCOR STEAMSHIP CORP. v. UNITED STATES.

United States Customs Court.

January 9, 1976.

Attorney(s) appearing for the Case

Hill, Betts & Nash, New York City (Robert W. Mullen, New York City, of counsel), for plaintiff.

Rex E. Lee, Asst. Atty. Gen. (John N. Politis, trial attorney, New York City), for defendant.

MALETZ, Judge:

This action involves the dutiable status of the forebody of a French tank vessel known as the Isanda. The forebody was towed across the Atlantic Ocean from Le Havre, France to Mobile, Alabama where it was entered in April 1968. Thereafter, it was classified by Customs as a floating structure under item 696.60 of the tariff schedules, as modified by T.D. 68-9 and assessed duty at the rate of 17 percent ad valorem. Plaintiff claims that the forebody was...

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