Michelin Tire Corp. v. United States

Watson, Judge:

Plaintiff, the Michelin Tire Corporation, brought this action under 19 U.S.C. § 1514 to contest the denial of its protest against the assessment of countervailing duties on imported x-radial steel-belted tires. The tires were manufactured in Canada by Michelin Tire Manufacturing Co. of Canada Ltd. (Michelin Canada).1 They were entered at the ports of Portland and Calais, Maine and Baltimore, Maryland between April 2, 1973 and January 9, 1974. The countervailing duties were assessed pursuant to T.D. 73-10 (1973) and T.D. 74-254 (1974) in which the Treasury Department published…