Abraham v. United States

' De Vries, Judge,

delivered the opinion of the court:

This appeal relates to two decisions of the Board of General Appraisers covering a great number of protests by several different importing firms. The issue of law tendered by all of the protests is whether or not the imported articles the subject thereof are dutiable at 50 per cent ad valorem under paragraph 452 of the tariff act of 1909 and the last provision thereof as bags, baskets, belts, satchels, etc., “permanently fitted and furnished with traveling, bottle, drinking; dining, or luncheon and similar sets,” or at the lesser rate…