Helbros Watch Co. v. United States

U.S. Customs Court

Helbros Watch Co. v. United States

26 Cust. Ct. 334, 1951 Cust. Ct. LEXIS 116

CourtUnited States Customs Court

DecidedJanuary 16, 1951

DocketNo. 55123; protests 111690-K, etc. (New York)

StatusPublished

This text of 26 Cust. Ct. 334 (Helbros Watch Co. 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

Helbros Watch Co. v. United States, 26 Cust. Ct. 334, 1951 Cust. Ct. LEXIS 116 (cusc 1951).

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. 334, 1951 Cust. Ct. LEXIS 116, Counsel Stack Legal Research, https://law.counselstack.com/opinion/helbros-watch-co-v-united-states-cusc-1951.