United States v. Ford Motor Co.

The United States appeals from a judgment of the United States Customs Court, Second Division,1 which sustained a protest filed against the collector’s assessment of duty at 10y2 per centum ad valorem on metal parts imported from Canada by the Ford Motor Company, appellee herein.

The assessment was based upon classification of the merchandise as parts of automobiles under paragraph 369(c) of the Tariff Act of 1930, as modified by Presidential Proclamation of June 13, 1956, Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, which provides in…