Rhodes Bros. v. United States

Keefe, Judge:

The merchandise involved herein consists of a fur coat assessed for duty under paragraph 1519 (e) of the Tariff Act of 1930 at 50 per centum ad valorem. The plaintiffs claim that the merchandise is entitled to free entry as American goods returned under paragraph 1615 (a) as amended by the Customs Administrative Act of 1938, section 35.

Paragraph 1615 of the act of 1930 provides in part as follows:

Pab. 1615. Articles the growth, produce, or manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by…