Dritz Traum Co. v. United States

Walker, Judge:

This is a suit against the United States brought at the port of New York for the recovery of money claimed to have been illegally exacted as customs duties. The merchandise involved is described on the invoice as “leather needle cases” and was assessed with duty by the collector of customs at the rate of 50 per centum ad valorem under the provision in paragraph 1531 of the Tariff Act of 4930 for—

* * * cases * * * wholly or in chief value of leather * * * permanently fitted and furnished with * * * sewing * * * sets * * *.

Alternative claims are set forth in the protest for free…