Westfield Manufacturing Co. v. United States

Rao, Judge:

Plaintiff, an American manufacturer of bicycles, has, pursuant to the authorization of section 516(b) of the Tariff Act of 1930, as amended, challenged the collector’s assessment of duty upon certain imported bicycles at the rate of 11)4 Per centum ad valorem. The collector’s action was taken pursuant to that portion of paragraph 371 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, supplemented by Presidential proclamation, 90 Treas. Dec. 285, T.D. 53883,1 which provides as follows:

Bicycles with or without tires,…