Naef Watch Co. v. United States

U.S. Customs Court

Naef Watch Co. v. United States

27 Cust. Ct. 314, 1951 Cust. Ct. LEXIS 1042

United States Customs Court·Decided September 12, 1951·No. No. 55871; protest 127568-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 $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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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 $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.

Naef Watch Co. v. United States, 27 Cust. Ct. 314, 1951 Cust. Ct. LEXIS 1042 (cusc 1951).

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