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

CourtUnited States Customs Court

DecidedDecember 27, 1951

DocketNo. 56198; protest 175376-K (New York)

StatusPublished

This text of 28 Cust. Ct. 356 (Pathe 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

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

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Bluebook (online)

28 Cust. Ct. 356, 1951 Cust. Ct. LEXIS 785, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pathe-watch-co-v-united-states-cusc-1951.