United States Customs Court, 1941

Protest 35033-K of Leiter

Protest 35033-K of Leiter
United States Customs Court · Decided June 18, 1941 · Keefe
7 Cust. Ct. 224
Protest 35033-K of Leiter

Opinion of the Court

Opinion by

Keefe, J.

On the evidence submitted it was held that all items of household effects not having been used were properly dutiable as assessed. Personal effects, wearing apparel, articles of personal adornment, and. similar personal effects were held entitled to free entry under paragraph 1798. Household effects established to have been used more than a year prior to departure to the United States were held free of duty under paragraph 1632.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.