Levin v. United States

Keefe, Judge:

The plaintiff herein imported a certain antique Sheraton chest of drawers from Canada as personal effects following her return to the United States. Duty was assessed thereon at 40 *143per centum ad valorem under paragraph 412 of the Tariff Act of 1930. The plaintiff claims the merchandise to be free of duty as personal effects under paragraph 1798. The facts as disclosed by the record and testimony of the plaintiff are about as follows:

The plaintiff left Seattle, Wash., by automobile early on the morning of July 1, 1938, and arrived in Canada at about 10 a. m.; that she purchased…