Protest 83248-K of Rice

DISSENTING OPINION

Cline, Judge:

The issue in the instant case is whether merchandise, which was admitted free of duty as an article not exceeding $100 in value, acquired by a returning resident of the United States (paragraph 1798, Tariff Act of 1930, as amended by the Customs Administrative Act of 1938), is subject to duty on its return to the plaintiff after he had sent it back to Canada for exchange. No exchange was effected since the Canadian seller refused to accept the goods, because of a demand for Canadian duties, and they were returned to the plaintiff. The solution of the problem…