United States Customs Court, 1953

Baylor Watch Co. v. United States

Baylor Watch Co. v. United States
United States Customs Court · Decided October 22, 1953 · Lawrence
31 Cust. Ct. 270; 1953 Cust. Ct. LEXIS 1082
Baylor Watch Co. v. United States

Opinion of the Court

Opinion by

Lawrence, J.

It was stipulated that the watch movements in question measure more than 1 inch but not less than 1.77 inches wide. Upon the agreed statement of facts, 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.

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