Concord Watch Co. v. United States

Lawrence, Judge:

It is admitted by counsel for the plaintiff that this case is a retrial of the issues which were decided by this court in Concord Watch Co., Inc. v. United States, 27 Cust. Ct. 57, C. D. 1348, affirmed in 41 C. C. P. A. (Customs) 13, C. A. D. 523, wherein it was held that certain desk or table watches, with rings, feet, bases, or outer frames attached, thereto, were not dutiable as entireties but were properly classified by the collector of customs as follows:(a) The movements at the appropriate rates pursuant to the provisions of paragraph 367 (a), Tariff Act of 1930 (19 U.…