Concord Watch Co. v. United States

LawRENce, Judge:

The Concord Watch Co., Inc., imported certain types of desk or table watches. Watches in their entirety are not specifically provided for; neither is there an eo nomine provision for “parts of watches,” movements and cases being separately classifiable for duty.

The issue raised by these proceedings is whether certain portions of the watches in controversy, consisting of metallic stands (or feet), bases, rings, and outer parts of frames which are attached to the cases containing the watch movements, are separately dutiable. The duty assessed upon the watch movements as such is…