Levy 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 “Automobiles, finished or unfinished,” and levying duty thereon at the rate of 10 per centum ad valorem under paragraph 369 (b) of the Tariff Act of 1930. Plaintiff claims “Said automobile is subject to personal exemption allowance of $500.00 under paragraph 1798 (c) (2)” of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1953, 88 Treas. Dec. 186, T. D. 53318.

Paragraph 1798, as enacted in the Tariff Act of 1930, insofar as…