R. F. Downing & Co. v. United States

Johnson, Judge:

The merchandise the subject of this controversy consists of watchcases of domestic origin in which foreign-made watch movements were cased in the free zone and the combined cases and movements exported to China. Subsequently, the same watches were returned to the free zone and then entered the United States. There is no question as to the compliance with the provisions of the American goods returned regulations. Duty was assessed upon the foreign watch movements at specific rates and upon the American-made watchcases at appropriate ad valorem rates under the Tariff Act of 1930.…