Case: Jewel Watch Co. et al. v. United States
Abbreviation: Jewel Watch Co. v. United States
Decision Date: 1950-12-07
Docket Number: No. 54946; protests 126243-K, etc. (New York)
Citation: 25 Cust. Ct. 335
Volume: 25
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Jewel Watch Co. et al. v. United States,
Judges: 
Pages: 335–336

Head Matter:
Before the Second Division,
December 7, 1950
No. 54946.
Jewel Watch Co. et al. v. United States,
protests 126243-K, etc. (New York).

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 of 1 inch but not more than 1 inch wide under paragraph :367 (a) (1), as modified, supra.