Delmark Watch Co. v. United States

U.S. Customs Court

Delmark Watch Co. v. United States

27 Cust. Ct. 379, 1951 Cust. Ct. LEXIS 1334

United States Customs Court·Decided December 11, 1951·No. No. 56163; protest 171871-K (New York)·Published

Opinion

Opinion by

Lawrence, J.

It was stipulated that the items of merchandise in question 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 merchandise was 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 under paragraph 367 (a) (1), as modified, supra.

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Opinion by

Lawrence, J.

It was stipulated that the items of merchandise in question 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 merchandise was 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 under paragraph 367 (a) (1), as modified, supra.

Delmark Watch Co. v. United States, 27 Cust. Ct. 379, 1951 Cust. Ct. LEXIS 1334 (cusc 1951).

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