United States v. Arnold

The importers, although represented by counsel upon the docket of the court, have not submitted a brief or made any oral argument before us in this case, having stipulated on their part to submit the case upon the decision of the Board of General Appraisers.

It appears from the record that certain merchandise was entered by the importers at New York, December 8, 1910. It was found by the appraiser to consist of leather cases fitted with manicure sets and returned for duty as fitted leather cases at 50 per cent ad valorem under the last clause of paragraph 452 of the tariff act of August 5,…