Royce Watch Co. v. United States

U.S. Customs Court

Royce Watch Co. v. United States

27 Cust. Ct. 309, 1951 Cust. Ct. LEXIS 1019

United States Customs Court·Decided September 5, 1951·No. No. 55848; protest 170125-K (New York)·Published

Opinion

[310]*310Opinion 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 $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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[310]*310Opinion 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 $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.

Royce Watch Co. v. United States, 27 Cust. Ct. 309, 1951 Cust. Ct. LEXIS 1019 (cusc 1951).

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