U.S. Time Corp. v. United States

OliveR, Judge:

The merchandise the subject of these consolidated protests was stipulated to be represented by plaintiff’s collective exhibit 1 (R. 4), the three items contained therein being described on the involved invoices as bangle arms, springs, and rivets. The collector classified the merchandise for duty as parts of watch bracelets under the provisions of paragraph 1527 (c) (2) of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877. The bangle arms were assessed at 55 per centum ad valorem as parts of said articles valued at over 20 cents per dozen, not over $5 per dozen,…