United States v. Dessin

Barber, Judge,

delivered tbe opinion of the court:

Paragraph 1695 of the Tariff Act of 1922 provides as follows:

Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States; but this exemption shall include only such articles as were actually owned by them and in their possession abroad at the time of or prior to their departure from a foreign country, and as are necessary and appropriate for the wear and use of such persons and are intended for such wear and use, and shall not be held to apply to merchandise or articles…