Protest 75411-K of Winterbotham

Keefe, Judge:

This controversy arises because of the assessment of duty !by the collector at the port of Ogdensburg upon a suit of clothes purchased by the plaintiff while in Canada. The plaintiff claims that he is entitled to an exemption from duty under the provisions of paragraph 1798 of the Tariff Act of 1930, as .amended by the Customs Administrative Act of 1938, the pertinent portions of the statute in question reading as follows:

Par. 1798. * * *: Provided further. That up to but not exceeding $100 in value of articles (including distilled spirits, wines, and malt liquors aggregating not…