Abrahams v. United States

U.S. Customs Court

Abrahams v. United States

28 Cust. Ct. 359, 1952 Cust. Ct. LEXIS 61

CourtUnited States Customs Court

DecidedJanuary 3, 1952

DocketNo. 56221; protests 173363-K, etc. (New York)

StatusPublished

This text of 28 Cust. Ct. 359 (Abrahams 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

Abrahams v. United States, 28 Cust. Ct. 359, 1952 Cust. Ct. LEXIS 61 (cusc 1952).

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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 -Ho of 1 inch but not more than 1 inch wide under paragraph 367 (a) (1), as modified, supra.

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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 -Ho of 1 inch but not more than 1 inch wide under paragraph 367 (a) (1), as modified, supra.

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Bluebook (online)

28 Cust. Ct. 359, 1952 Cust. Ct. LEXIS 61, Counsel Stack Legal Research, https://law.counselstack.com/opinion/abrahams-v-united-states-cusc-1952.