Herbst v. United States

LawRENCe, Judge:

Plaintiff herein, a United States resident, on returning from a trip to Europe, brought with him, among other things, a Volkswagen automobile which the collector of customs classified within the provisions of paragraph 369 (b) of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 369(b)), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and assessed duty thereon at the rate of 9 per centum ad valorem.

It appears from the record in this case that upon entry of the automobile in question an…