Court of Customs and Patent Appeals May 26, 1913, No. 1021 (United States v. Mark Cross Co.)

Smith, Judge,

delivered the opinion of the court:

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