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UNITED STATES v. SEAGULL MARINE

Appeal No. 79-41.

627 F.2d 1083 (1980)

The UNITED STATES, Appellant, v. SEAGULL MARINE, Appellee.

United States Court of Customs and Patent Appeals.

July 31, 1980.

Attorney(s) appearing for the Case

Alice Daniel, Asst. Atty. Gen., David M. Cohn, Director, Joseph I. Liebman, Attorney in Charge, Field Office for Customs Section, Susan C. Cassell, Commercial Litigation Branch, New York City, for the U. S.

Edward N. Glad, Los Angeles, Cal., for appellee.

Before MARKEY, Chief Judge, RICH, BALDWIN and MILLER, Judges, and WINNER, Chief Judge.

BALDWIN, Judge.

This is an appeal from the judgment of the United States Customs Court, 83 Cust.Ct. ___, C.D. 4814, 475 F.Supp. 158 (1979), sustaining appellee's claim that the goods in issue, inflatable rubber liferafts, are "vessels" and as such are "intangibles" and not dutiable under the Tariff Act of 1930. We reverse.

The Imported Merchandise

The merchandise...

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