Case Name: Protest 23474-K of Gershgorn & Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-01-26
Citations: 8 Cust. Ct. 453
Docket Number: No. 46879
Parties: Protest 23474-K of Gershgorn & Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 453–453

Head Matter:
Before the First Division,
January 26, 1942
No. 46879.
Protest 23474-K of Gershgorn & Co. (Los Angeles).

Opinion:
Opinion by
Oliver, P. J.
In accordance with stipulation of counsel that the merchandise in question is the same in all material respects as that the subject of Gershgorn v. United States (6 Cust. Ct. 72, C. D. 429), except that the instant merchandise is also prepared for the setting of precious or semiprecious stones. In accordance therewith and the trade agreement with Switzerland (T. D. 48093), cited in the stipulation, the watch bracelets in question were held dutiable at 40 cents each and 30 percent ad valorem as claimed.