Concord Watch Co. v. United States

This is an appeal from the judgment entered by the Second Division of the United States Customs Court based upon its decision, C. D. 1348 (27 Cust. Ct. 57), overruling the importer’s protest against the collector’s classification of and duty assessment upon certain metallic articles which were attached to metal cases containing watch movements. The movements, cases, and other parts, when combined, constituted what are usually called desk (or table) watches.

The watch movements in the cases were classified under paragraph, 367 (a) of the Tariff Act of 1930; the cases under paragraph 367 (f) of…