Waltham Watch Co. v. United States

Certain unfinished watch pillar or bottom plates were imported by the Jaeger Watch Co., Inc. (in this appeal styled “party in interest”) at the port of New York in 1935, and were classified by the Collector of Customs under paragraph 397 of the Tariff Act of 1930 as “articles composed in chief value of copper and assessed with duty at 45 per centum ad valorem thereunder plus 3 •cents per pound on the weight thereof under section 601 of the Revenue Act of 1932.

The Waltham Watch Co., appellant herein, an American manufacturer of watches, protested the said classification and assessment of duty…