Abraham v. United States

U.S. Customs Court

Abraham v. United States

26 Cust. Ct. 307, 1950 Cust. Ct. LEXIS 709

CourtUnited States Customs Court

DecidedDecember 19, 1950

DocketNo. 55002; protests 114035-K, etc. (New York)

StatusPublished

This text of 26 Cust. Ct. 307 (Abraham v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Abraham v. United States, 26 Cust. Ct. 307, 1950 Cust. Ct. LEXIS 709 (cusc 1950).

Pincite

Opinion

Opinion by

Lawrence, J.

It was stipulated that the items of merchandise marked “A” or “B” on the invoices consist of watch movements similar in all material respects to those which were the subject of United States v. Helbros Watch Co. et al. (38 C. C. P. A. 1, C. A. D. 430). Upon the agreed statement of facts and the cited authority, the items marked “A” were held properly dutiable at the base rate of 90 cents each as watch movements more than 1 inch but less than 1.77 inches wide, and the items marked “B” were held dutiable at $1.20 each as watch movements more than %o of 1 inch but not more than 1 inch wide under paragraph 367 (a) (1), as modified, supra.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Lawrence, J.

It was stipulated that the items of merchandise marked “A” or “B” on the invoices consist of watch movements similar in all material respects to those which were the subject of United States v. Helbros Watch Co. et al. (38 C. C. P. A. 1, C. A. D. 430). Upon the agreed statement of facts and the cited authority, the items marked “A” were held properly dutiable at the base rate of 90 cents each as watch movements more than 1 inch but less than 1.77 inches wide, and the items marked “B” were held dutiable at $1.20 each as watch movements more than %o of 1 inch but not more than 1 inch wide under paragraph 367 (a) (1), as modified, supra.

Cite This Page — Counsel Stack

Bluebook (online)

26 Cust. Ct. 307, 1950 Cust. Ct. LEXIS 709, Counsel Stack Legal Research, https://law.counselstack.com/opinion/abraham-v-united-states-cusc-1950.