United States v. Invicta Seeland, Inc.

Appellee in this case imported at the port of New York certain watch movements, which were assessed with duty by the collector at *302.$2.50 each under paragraph 367 (a) of the Tariff Act of 1930. Appellee protested this assessment, claiming the movements to be dutiable at $2.25 each under the same paragraph. The Customs Court sustained this claim and entered judgment accordingly. From such judgment the Government took this appeal.

Paragraph 367 of said tariff act, insofar as it is here pertinent, reads as follows:

Par. 367. (a) Watch movements, and time-lceeping, time-measuring, or time-indicating…