Mendelson v. United States

Rao, Judge:

Plaintiffs, above named, are the importers of a Volkswagen sedan, which was assessed with duty at the rate of 8Ya per centum ad valorem, *317pursuant to the provision for automobiles in paragraph 369 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Ooncessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 160, T.D. 54108.

By timely protest, plaintiffs claim that said automobile was acquired abroad by them jointly as husband and wife, within the contemplation of paragraph 1798(e) of the Tariff Act of 1930, as amended by the Customs…