United States Customs Court, 1940

Protests 1558-K of Gotham Watch Co.

Protests 1558-K of Gotham Watch Co.
United States Customs Court · Decided April 15, 1940 · Dallinger
4 Cust. Ct. 442
Protests 1558-K of Gotham Watch Co.

Opinion of the Court

*443Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Abercrombie v. United States (2 Cust. Ct. 249, C. D. 135) watch movements classified at $1.62)4 each plus 32)4 percent ad valorem under paragraph 368 were held dutiable at $1.40 each under paragraph 367 and T. D. 48093. Watch movements classified at $2.62)4 each plus 32)4 percent under paragraph 368 were held dutiable at $1.58 each under paragraph 367. Other items were held dutiable at 10 cents each plus 25 percent under paragraph 367 as claimed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.