Nivada Watch Corp. v. United States

U.S. Customs Court

Nivada Watch Corp. v. United States

29 Cust. Ct. 363, 1952 Cust. Ct. LEXIS 1514

United States Customs Court·Decided August 20, 1952·No. No. 56834; protests 178410-K, etc. (New York)·Published

Opinion

[364]*364Opinion 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 respect 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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[364]*364Opinion 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 respect 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.

Nivada Watch Corp. v. United States, 29 Cust. Ct. 363, 1952 Cust. Ct. LEXIS 1514 (cusc 1952).

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