Protest 35033-K of Leiter
Protest 35033-K of Leiter
7 Cust. Ct. 224
Opinion of the Court
Opinion by
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.