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

CourtUnited States Customs Court

DecidedAugust 20, 1952

DocketNo. 56834; protests 178410-K, etc. (New York)

StatusPublished

This text of 29 Cust. Ct. 363 (Nivada Watch Corp. 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

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

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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.

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Bluebook (online)

29 Cust. Ct. 363, 1952 Cust. Ct. LEXIS 1514, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nivada-watch-corp-v-united-states-cusc-1952.