Hensel, Bruckmann & Lorbacher v. United States

The evidence before the court satisfactorily shows that the merchandise consists of so-styled time detectors having a clock mechanism or time indicator. Duty was assessed under paragraph 193 at 45 per centum ad valorem. This was error. The article should be assessed for duty under paragraph 191, which provides for the payment of duty upon watch movements, etc. The decision of the Board of General Appraisers is reversed.