Case Name: R. H. Macy & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-08-24
Citations: 27 Cust. Ct. 304
Docket Number: No. 55834; protests 114645-K, etc. (New York)
Parties: R. H. Macy & Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 27
Pages: 304–304

Head Matter:
Before the Second Division,
August 24, 1951
No. 55834.
protests 114645-K, etc. (New York).
R. H. Macy & Co., Inc. 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 $1.20 each as watch movements more than %o of 1 inch but not more than 1 inch wide under paragraph 367 (a) (1), as modified, supra.