Pathe Watch Co. v. United States

U.S. Customs Court

Pathe Watch Co. v. United States

28 Cust. Ct. 356, 1951 Cust. Ct. LEXIS 785

United States Customs Court·Decided December 27, 1951·No. No. 56198; protest 175376-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 90 cents each as watch movements more than 1 inch but less than 1.77 inches 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 90 cents each as watch movements more than 1 inch but less than 1.77 inches wide under paragraph 367 (a) (1), as modified, supra.

Pathe Watch Co. v. United States, 28 Cust. Ct. 356, 1951 Cust. Ct. LEXIS 785 (cusc 1951).

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