Aimcee Wholesale Corp. v. United States

BaldwxN, Judge.

This appeal is from the decision and judgment of the United States Customs Court,1 overruling a protest concerning the rate of duty imposed on certain bicycles imported from England. The bicycles were assessed under paragraph 371 of the Tariff Act of 1930, as modified by Presidential Proclamation 3394:2 Appellants contend that Proclamation 3394, which raised the effective rate of duty from 7% percent to 11 ^4 percent ad valorem, is invalid for reasons which will appear below. The Customs Court upheld the proclamation in a well-reasoned opinion. We affirm the decision and…