United States v. Berger

Merchandise, described in the invoice as “rough glasses for bracelet watches,” consisting of oblong pieces of glass, slightly bent, 1}{ by three-fourths inches in size, made of cylinder glass, unpolished, bought and sold as “blanks for bracelet watches,” and used in making crystals for such watches, was assessed for duty by the collector at 60 per centum ad valorem as watch crystals under paragraph 238 of the Tariff Act of 1922.

The importers contended before the Board of General Appraisers, and now claim, that the merchandise was dutiable under paragraph 219 of the Tariff Act of 1922 at the…