United States v. John Wanamaker, Philadelphia, Inc.

This suit, arising over an importation of merchandise at the port of Philadelphia, Pa., under the Tariff Act of 1930, involves a question of entireties.

The merchandise is described in the official report of the collector of customs as “Women’s leather hand bag, fitted with mirror, purse and strap watch.” (Italics ours.)

An exhibit on file shows that a small watch is attached at each of its ends to straps, which straps are in turn attached rather tightly to the sides of the bag. The watch fills what, without it or something similar in size, would be a gap in the strap. In a way the watch…