Freedman v. United States

This is an appeal from a judgment of the United States Customs Court.

Merchandise, consisting of soft leather pouches or bags, with two or more pockets for holding and carrying toilet articles, each containing, in addition to a powder puff, a mirror in a frame permanently fastened thereto, was assessed for duty by the collector'at the port of New York as “mirrors with frames or cases” at 50 per centum ad valorem under paragraph 230 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 230. * * * all mirrors, not specially provided for, not exceeding in size one hundred…