Paul V. Eisner Co. v. United States

U.S. Customs Court

Paul V. Eisner Co. v. United States

26 Cust. Ct. 348, 1951 Cust. Ct. LEXIS 169

United States Customs Court·Decided January 29, 1951·No. No. 55177; protests 109753-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 material respects to those which were the subject of United States v. Helbros Watch [349]*349Co. 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 “A” 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 material respects to those which were the subject of United States v. Helbros Watch [349]*349Co. 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 “A” 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.

Paul V. Eisner Co. v. United States, 26 Cust. Ct. 348, 1951 Cust. Ct. LEXIS 169 (cusc 1951).

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26 Cust. Ct. 348 (Paul V. Eisner Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.