United States Customs Court May 21, 1947, C. D. 1053 (J. D. Richardson Co. v. United States)

Ekwall, Judge:

This case involves the amount of duty properly assessable upon 16 importations totaling 16,971 tank idler wheel rims returned to the United States after having been shipped by the Kelsey-Hayes Wheel Co. of Detroit, Mich., to its Canadian plant in order that they might have a flange turned thereon.