Davies v. United States

Ford, Judge:

By the suit listed above, plaintiff challenges the action of the collector of customs in classifying certain imported merchandise as automobile parts, with the consequent levy of duty thereon at the rate of 12)4 per centum ad valorem under paragraph 369 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiff claims said merchandise to be properly dutiable at the rate of 8% per centum ad valorem under paragraph 353 of said act, as modified by the Torquay protocol to said general agreement, 86 Treas. Dec. 121,…