S. H. Pomerance Co. v. United States

Lawrence, Judge:

A very interesting and novel problem is presented by this appeal for reappraisement. Tbe merchandise to wbicb it relates consists of 727 complete watches which were imported from Switzerland.

Watches are not specifically enumerated in the Tariff Act of 1930. Neither are they dutiable as entireties. Watch movements are subject to duty pursuant to the terms of paragraph 367 (a) of said act at specific rates depending upon certain measurements and other details not important here, while watchcases are subject to duty under subparagraph (f) of said paragraph 367 at both specific…