United States v. Wittnauer Co.

The Government has appealed from the judgment of the United States Customs Court, which judgment sustained the protest of the importer herein.

*183Tbe imported merchandise consisted of watch movements, each of which movements had 17 jewels and was adjusted to six positions and was also adjusted to temperature. The facts were stipulated. On importation the collector classified the merchandise for duty at $6.50, each under paragraph 367 of the Tariff Act of 1922, the specific provision being, “watch movements * * * having seventeen jewels and adjusted to five positions.”

The importer protested,…