Nemec v. United States

Rao, Judge:

The instant protest is directed against the assessment of duty in the sum of $170 upon a Mercedes-Benz automobile, imported by plaintiff *264through the port of New Orleans. The assessment was made pursuant to the provisions of paragraph 369 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, which direct the imposition of duty at the rate of 8% per centum ad valorem upon automobiles.

It is the contention of plaintiff that said automobile was acquired abroad as an…