Case Name: Raymond Abrahams et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-01-03
Citations: 28 Cust. Ct. 359
Docket Number: No. 56221; protests 173363-K, etc. (New York)
Parties: Raymond Abrahams et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 28
Pages: 359–359

Head Matter:
No. 56221.
protests 173363-K, etc. (New York).
Raymond Abrahams et al. v. United States,

Opinion:
Opinion by
Lawrence, J.
It was stipulated that the items of merchandise marked "A" or "B" on the invoices 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 items marked "A" were 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, and the items marked "B" were held dutiable at $1.20 each as watch movements more than -Ho of 1 inch but not more than 1 inch wide under paragraph 367 (a) (1), as modified, supra.