Carroll v. United States

LawkeNCe, Judge:

The three protests enumerated in the schedule, attached to and made part of the decision herein, were consolidated for the purposes of trial and determination.

The imported merchandise described on the consular invoices as spare parts for motorboat engines, carburetor type, was classified by the collector of customs as “Parts oe Motor Boats, Other Parts,” and duty was imposed thereon at the rate of 15 per centum ad valorem pursuant to the provisions of paragraph 370 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 370), as modified by the General Agreement-on Tariffs and…