Case: Brian Shipping Co., Inc., and Charles G. Beth Export Corp. v. United States
Abbreviation: Brian Shipping Co. v. United States
Decision Date: 1951-09-18
Docket Number: No. 55885; protests 130546-K and 133782-K (New York)
Citation: 27 Cust. Ct. 318
Volume: 27
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Brian Shipping Co., Inc., and Charles G. Beth Export Corp. v. United States,
Judges: 
Pages: 318–319

Head Matter:
Before the Second Division,
September 18, 1951
No. 55885.
protests 130546-K and 133782-K (New York).
Brian Shipping Co., Inc., and Charles G. Beth Export Corp. 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 90 cents each as watch movements more than 1 inch but less than 1.77 inches wide under paragraph 367 (a) (1), as modified, supra.