Cassity v. United States

Appellant here is a resident of the United States, and her appeal raises the single question as to whether a bracelet is entitled to free entry under the following provision in paragraph 1695 of the Tariff Act of 1922:

That in case of residents of the United States returning from abroad all wearing apparel, personal and household effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established under appropriate rules and regulations to be prescribed by the Secretary of the Treasury.

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