Belfont Sales Corp. v. United States

OPINION

AQUILINO, Judge:

This case challenges Customs Service classification under TSUS item 715.05 (“Watches”) of merchandise referred to collectively hereinafter as a quartz analogue watch or “QAW”. Duties were assessed under item 716.27 or item 716.29 according to the widths of those QAW elements considered “watch movements” and under item 720.24 or item 720.28, depending on the composition of their cases. The plaintiff claims that the merchandise was dutiable as an entirety under item 688.45 (“Electrical articles and electrical parts of arti cles, not specifically provided for: ... Other”).

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