National Jewelers Co. v. United States

U.S. Customs Court

National Jewelers Co. v. United States

25 Cust. Ct. 339, 1950 Cust. Ct. LEXIS 591

United States Customs Court·Decided December 12, 1950·No. No. 54966; protests 118804-K, etc. (New York)·Published

Opinion

Opinion 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 [340]*340material 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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Opinion 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 [340]*340material 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.

National Jewelers Co. v. United States, 25 Cust. Ct. 339, 1950 Cust. Ct. LEXIS 591 (cusc 1950).

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