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

CourtUnited States Customs Court

DecidedSeptember 12, 1951

DocketNo. 55871; protest 127568-K (New York)

StatusPublished

This text of 27 Cust. Ct. 314 (Naef 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

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

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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.

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Bluebook (online)

27 Cust. Ct. 314, 1951 Cust. Ct. LEXIS 1042, Counsel Stack Legal Research, https://law.counselstack.com/opinion/naef-watch-co-v-united-states-cusc-1951.