United States v. Hengerer Co.

Watch movements having 16 jewels, adjusted, were assessed for duty by the collector at $4 each, and 45 per centum ad valorem as a “device or mechanism having an essential operating feature intended for measuring time” under paragraph 368 of the Tariff Act of 1922. The paragraph provides in part as follows:

Par. 368. Clocks and clock movements, including lever clock movements, and clockwork mechanisms, cased or uncased,.whether imported complete or in parts, and any device or mechanism having an essential operating feature intended for measuring time, distance, or fares, or the flowage of…