Byrnes v. United States

Mollison, Judge:

The merchandise covered by the protests enumerated in the attached schedule (which were consolidated for the purpose of trial and disposition together) consists of so-called “K” vans. These are also known as sea, tote, or lift vans and were made abroad and used for the transportation of the household or personal effects of military personnel returning to this country.

The contents of the vans were admitted to free entry, but the vans were assessed with duty by the collector at the rate of 16% per centum ad valorem under the provision in paragraph 412, Tariff Act of 1930, as…