Leichter v. United States

U.S. Customs Court

Leichter v. United States

26 Cust. Ct. 341, 1951 Cust. Ct. LEXIS 148

United States Customs Court·Decided January 23, 1951·No. No. 55156; protests 111421-K, etc. (New York)·Published

Opinion

[342]*342Opinion 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.

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[342]*342Opinion 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.

Leichter v. United States, 26 Cust. Ct. 341, 1951 Cust. Ct. LEXIS 148 (cusc 1951).

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