Didisheim Co. v. United States

Timers or stop watches for measuring time in speed contests, having 7 jewels in the escapement, were imported at the port of New York, and classified by the collector as clockwork mechanisms, or mechanisms for measuring time, having more than 4 jewels in the escapement. The timers or stop watches were accordingly assessed with duty at 45 per centum ad valorem and $4 each under paragraph 368 of the Tariff Act of 19.22, which reads as follows:

Par. 368. Clocks * * * and any device or mechanism having an essential operating feature intended for measuring time, distance, or fares, or the flowage'…