Joe Lipschutz & Co. v. United States

U.S. Customs Court

Joe Lipschutz & Co. v. United States

27 Cust. Ct. 305, 1951 Cust. Ct. LEXIS 1010

United States Customs Court·Decided August 30, 1951·No. No. 55839; protest 131345-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.

Joe Lipschutz & Co. v. United States, 27 Cust. Ct. 305, 1951 Cust. Ct. LEXIS 1010 (cusc 1951).

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