United States v. Carr

The importations involved in this case came from Canada, and were entered for duty at the port of Detroit. The appraiser described the merchandise as automobile bodies; duty was assessed accordingly at the rate of 45 per cent ad valorem under the eo nomine provision for automobile bodies contained in paragraph 119 of the tariff act of 1913.

The importer protested against the assessment, claiming that the imported articles were not actually automobile bodies, but only skeletons or frames for such bodies, and that these were designed to be advanced after importation to the condition of…