Supreme Tire & Rubber Co. v. United States

Walker, Judge:

These are suits against the United States for the recovery of money claimed to have been illegally exacted as customs duties on shipments of used automobile tires imported from England; They were classified by the collector of customs as “automobile * * * tires composed wholly or in chief value of rubber” and were assessed with duty at the rate of 10 per centum ad valorem under the provision in paragraph 1537 (b) of the Tariff Act of 1930 therefor. Alternative claims are made in the protests, the primary claim being that the tires are entitled to free entry under the provision…