Crawford Watch Co. v. United States

U.S. Customs Court

Crawford Watch Co. v. United States

26 Cust. Ct. 334, 1951 Cust. Ct. LEXIS 115

United States Customs Court·Decided January 16, 1951·No. No. 55122; protests 111372-K, etc. (New York)·Published

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

Crawford Watch Co. v. United States, 26 Cust. Ct. 334, 1951 Cust. Ct. LEXIS 115 (cusc 1951).

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