Border Brokerage Co. v. United States

Landis, Judge:

The gravamen of this protest is that a 1958 Chevrolet flat-bed truck, driven to Canada and there mounted with a hy*290draulic jacking system, should, be charged with duty when returned to the United States. The collector assessed the truck, along with the-hydraulic jacking system, at 12 per centum ad valorem under paragraph 372 of the Tariff Act of 1930, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade (T.D. 54108).

Plaintiff protests:

* * * that duty-free entry on the truck should be allowed on the basis of the purchase price or on $2500.00 as shown on…