United States v. Mark Cross Co.

Certain cases, boxes, and hand bags made of leather and fitted with toilet or other articles designed for the personal use and con*275venience of the owner were assessed for duty by the collector of customs at the port of New York at 50 per cent ad valorem Under paragraph 452 of the tariff act of 1909, the pertinent part of which paragraph is as follows:

452. Bags, * * * card cases, * * * jewel boxes, * * *, and other boxes and cases, made wholly of or in.chief value of leather, * * * forty per centum ad valorem; any of the foregoing permanently fitted and furnished with traveling, bottle,…