Alleman v. United States

U.S. Customs Court

Alleman v. United States

27 Cust. Ct. 323, 1951 Cust. Ct. LEXIS 1074

CourtUnited States Customs Court

DecidedSeptember 25, 1951

DocketNo. 55903; protests 130972-K (A), etc. (New York)

StatusPublished

This text of 27 Cust. Ct. 323 (Alleman 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

Alleman v. United States, 27 Cust. Ct. 323, 1951 Cust. Ct. LEXIS 1074 (cusc 1951).

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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 [324]*324material 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.

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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 [324]*324material 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.

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Bluebook (online)

27 Cust. Ct. 323, 1951 Cust. Ct. LEXIS 1074, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alleman-v-united-states-cusc-1951.