F. W. Myers & Co. v. United States

Eicwall, Judge:

In this action plaintiff seeks to recover customs duties assessed upon an auto trailer brought into the United States by a resident of Canada. The collector assessed duty thereon at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as manufactures of metal, not specially provided for. It is contended on behalf of the plaintiff that the trailer was brought into the United States for the personal use of a resident of Canada while studying in this country, was not imported for sale, and should have been permitted free entry under section 308 (5)…