Warehousing Service, Inc. v. United States

Kao, Chief Judge:

The collector of customs at the port of Los Angeles assessed duty upon an importation of metal insert bearings at the rate of 9% per centum ad valorem, pursuant to the provisions of paragraph 369 (c) of the Tariff Act of 1930, as modified by Presidential Proclamation No. 3468, 97 Treas. Dec. 157, T.D. 55615, supplemented by Presidential Proclamation No. 3479,97 Treas. Dec. 430, T. D. 55649, for parts of automobiles.

By timely protest, plaintiff has challenged that assessment contending that the subject merchandise is dutiable at only 7% per centum ad valorem, as parts of…