Case Name: Protests 1558-K, etc., of Gotham Watch Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-15
Citations: 4 Cust. Ct. 442
Docket Number: No. 43491
Parties: Protests 1558-K, etc., of Gotham Watch Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 442–443

Head Matter:
No. 43491.
Protests 1558-K, etc., of Gotham Watch Co., Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Abercrombie v. United States (2 Cust. Ct. 249, C. D. 135) watch movements classified at $1.62)4 each plus 32)4 percent ad valorem under paragraph 368 were held dutiable at $1.40 each under paragraph 367 and T. D. 48093. Watch movements classified at $2.62)4 each plus 32)4 percent under paragraph 368 were held dutiable at $1.58 each under paragraph 367. Other items were held dutiable at 10 cents each plus 25 percent under paragraph 367 as claimed.