Tower Manufacturing & Novelty Co. v. United States

The issue which is presented- in this case relates to merchandise which was reported by the appraiser to be leather cases fitted with desk sets and identical with the merchandise which was the' subject of the board's decision'in Abstract 25517 (T. D. 31568).

Duty was assessed upon the foregoing articles at the rate of 50 per cent ad valorem under the provision in paragraph 452, tariff act of 1909, for ".cases, made wholly of or in chief value of leather, * * * permanently fitted and furnished with traveling, bottle, drinking, dining or luncheon, and similar sets.”

The importers protested…