Protest 130769-K of Gotham Watch Co.

U.S. Customs Court

Protest 130769-K of Gotham Watch Co.

18 Cust. Ct. 206

CourtUnited States Customs Court

DecidedMay 28, 1947

DocketNo. 51746

StatusPublished

This text of 18 Cust. Ct. 206 (Protest 130769-K of Gotham Watch Co.) 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

Protest 130769-K of Gotham Watch Co., 18 Cust. Ct. 206 (cusc 1947).

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Opinion

[207]*207Opinion by

Oliver, P. J.

It was stipulated that the merchandise consists of finished straps for watches composed in chief value of pigmented polyvinyl chloride, a synthetic resin similar in material, quality, texture, and the use to which it may be applied, to india rubber not known as “hard rubber,” and that said straps are not a laminated product, nor are they manufactures of any other product of which any synthetic resin or resinlike substance is the chief binding agent. Accepting the stipulation as a statement of fact, it was held that the merchandise in question is properly dutiable at 25 percent under the provision of paragraph 1537 (b) for manufactures of india rubber, not specially provided for, by virtue of the similitude provision of paragraph 1559.

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[207]*207Opinion by

Oliver, P. J.

It was stipulated that the merchandise consists of finished straps for watches composed in chief value of pigmented polyvinyl chloride, a synthetic resin similar in material, quality, texture, and the use to which it may be applied, to india rubber not known as “hard rubber,” and that said straps are not a laminated product, nor are they manufactures of any other product of which any synthetic resin or resinlike substance is the chief binding agent. Accepting the stipulation as a statement of fact, it was held that the merchandise in question is properly dutiable at 25 percent under the provision of paragraph 1537 (b) for manufactures of india rubber, not specially provided for, by virtue of the similitude provision of paragraph 1559.

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Bluebook (online)

18 Cust. Ct. 206, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-130769-k-of-gotham-watch-co-cusc-1947.