Case Name: Protest 35033-K of Josef Leiter (Pittsburgh)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-06-18
Citations: 7 Cust. Ct. 224
Docket Number: No. 46077
Parties: Protest 35033-K of Josef Leiter (Pittsburgh).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 224–224

Head Matter:
No. 46077.
Protest 35033-K of Josef Leiter (Pittsburgh).

Opinion:
Opinion by
Keefe, J.
On the evidence submitted it was held that all items of household effects not having been used were properly dutiable as assessed. Personal effects, wearing apparel, articles of personal adornment, and. similar personal effects were held entitled to free entry under paragraph 1798. Household effects established to have been used more than a year prior to departure to the United States were held free of duty under paragraph 1632.