Warehousing Service, Inc. v. United States

Nao, Chief Judge:

The question which has been raised in this case is the propriety of the assessment of duty at the rate of 10% per centum ad valorem upon an importation of merchandise, described on the invoice as “Volkswagen liner kits, Assemblies for VW 77 mm (pistons complete with cylinders),” by virtue of the provision in paragraph 869(c) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, for parts of automobiles, not specially provided for. It is claimed that said…