Sheffield Watch, Inc. v. United States

U.S. Customs Court

Sheffield Watch, Inc. v. United States

44 Cust. Ct. 340

United States Customs Court·Decided February 15, 1960·No. No. 63804. protest 59/18783 (New York)·Published

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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

Pincite

44 Cust. Ct. 340 (Sheffield Watch, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.