Loblaw Groceterias, Inc. v. United States

Three automobile chassis were entered at the port of Buffalo, N. Y., by the appellant, under the Tariff Act of 1922. Duty was assessed thereon by the collector at 25 per centum ad valorem, in accordance with the basic rate fixed by paragraph 369 of the Tariff Act of 1922, together with an additional duty of 10 per centum under the marking statute, section 304 (a) of said act. The importer, in each instance, protested, claiming “that this motor truck chassis was of English origin, and was marked when imported into the United States 'Made in England' and as such was dutiable only at the…