Classification of shipboard items: integral vessel equipment and engine fuel classify with the vessel, other ship stores classified separately. Movable gears and equipment integral to a vessel's operation (lifting and handling machinery, anchors, navigational equipment, machine tools, fire fighting apparatus) and fuel and oil contained in machinery and engines may be treated as part of the vessel and classifiable with it; spare parts and movable articles showing prior use as normal vessel equipment are likewise classifiable with the vessel. Residual fuel/oil and other ship stores such as food and beverages are to be classified separately in their proper tariff headings.
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Provisions expressly mentioned in the judgment/order text.
Classification of shipboard items: integral vessel equipment and engine fuel classify with the vessel, other ship stores classified separately.
Movable gears and equipment integral to a vessel's operation (lifting and handling machinery, anchors, navigational equipment, machine tools, fire fighting apparatus) and fuel and oil contained in machinery and engines may be treated as part of the vessel and classifiable with it; spare parts and movable articles showing prior use as normal vessel equipment are likewise classifiable with the vessel. Residual fuel/oil and other ship stores such as food and beverages are to be classified separately in their proper tariff headings.
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