Case Name: Pathe Watch Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-12-27
Citations: 28 Cust. Ct. 356
Docket Number: No. 56198; protest 175376-K (New York)
Parties: Pathe Watch Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 28
Pages: 356–356

Head Matter:
Before the Second Division,
December 27, 1951
No. 56198.
protest 175376-K (New York).
Pathe Watch Co. v. United States,

Opinion:
Opinion 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 90 cents each as watch movements more than 1 inch but less than 1.77 inches wide under paragraph 367 (a) (1), as modified, supra.