Concord Watch Co. v. United States

LawkeNoe, Judge:

Plaintiff imported certain complete desk or table watches. The watch movements were classified for duty at appropriate rates pursuant to the provisions of paragraph 367 (a) of the Tariff Act of 1930 (19 U. S. C. §1001, par. 367 (a)), as modified by the trade agreement between the United States and Switzerland, effective February 15, 1936 (69 Treas. Dec. 74, T. D. 48093). The classification of the movements is not challenged by plaintiff, the whole controversy being related solely to the proper classification of the remaining portion of the articles.

Yarious exhibits were…