Case Name: Protest 990262-G of Longines Wittnauer Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-10
Citations: 3 Cust. Ct. 428
Docket Number: No. 42367
Parties: Protest 990262-G of Longines Wittnauer Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 428–428

Head Matter:
No. 42367.
Protest 990262-G of Longines Wittnauer Co., Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
It was stipulated that the merchandise consists of various parts of watch movements, which are subassemblies composed of one or more jewels, similar to those the subject of Benrus v. United States (T. D. 49289). The claim at 45 percent ad valorem under paragraph 367 (c) (1) was therefore sustained.