M. A. Mead & Co. v. United States

U.S. Customs Court

M. A. Mead & Co. v. United States

27 Cust. Ct. 309, 1951 Cust. Ct. LEXIS 1018

United States Customs Court·Decided September 5, 1951·No. No. 55847; protest 122836-K/692 (Chicago)·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.

M. A. Mead & Co. v. United States, 27 Cust. Ct. 309, 1951 Cust. Ct. LEXIS 1018 (cusc 1951).

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