Beck Distributing Corp. v. United States

Rao, Judge:

The entry covered by the protest herein includes merchandise described as automobile parts, motorcycle parts, electric storage batteries, automobile electric light bulbs, and helmets. Duty was assessed on many of these items under paragraph 369 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, which covers, inter alia, automobiles, motorcycles, and parts thereof. The protest contests the liquidation and assessment of duties “at 10%% or 15% apparently under Par. 369…