Delaware Watch Co. v. United States

NewmaN, Judge:

These three consolidated appeals for reappraisement involve certain watch movements exported from the Virgin Islands during the period from July 1961 to May 1962, and entered at the port of New York. The watch movements contained Swiss parts, which had 'been exported to the Virgin Islands from Germany.

The merchandise was entered as free of duty under section 301 of the Tariff Act of 1930, as amended. That section provides, inter alia, that all articles, the growth, product, or manufacture of the insular possessions of the United States, except Puerto Rico, which do not contain…