Sheffield Watch, Inc. v. United States

U.S. Customs Court

Sheffield Watch, Inc. v. United States

44 Cust. Ct. 340

CourtUnited States Customs Court

DecidedFebruary 15, 1960

DocketNo. 63804. protest 59/18783 (New York)

StatusPublished

This text of 44 Cust. Ct. 340 (Sheffield Watch, Inc. 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

Sheffield Watch, Inc. v. United States, 44 Cust. Ct. 340 (cusc 1960).

Pincite

Opinion

Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the merchandise consists of watch bracelets and separate bezels, which are essential parts of watchcases, and that said bezels are manufactures of base metal, the claim of the plaintiff was sustained. It was held that the assessment of duty shall be based on the values for said bezels, as shown on customs Form 4371 attached to the invoice covered by the entry in question.

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Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the merchandise consists of watch bracelets and separate bezels, which are essential parts of watchcases, and that said bezels are manufactures of base metal, the claim of the plaintiff was sustained. It was held that the assessment of duty shall be based on the values for said bezels, as shown on customs Form 4371 attached to the invoice covered by the entry in question.

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Bluebook (online)

44 Cust. Ct. 340, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sheffield-watch-inc-v-united-states-cusc-1960.