Protest 35033-K of Leiter

7 Cust. Ct. 224

Opinion

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.