United States Customs Court, 1939

Protest 990262-G of Longines Wittnauer Co.

Protest 990262-G of Longines Wittnauer Co.
United States Customs Court · Decided October 10, 1939 · Dallinger
3 Cust. Ct. 428
Protest 990262-G of Longines Wittnauer Co.

Opinion of the Court

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.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.