Colomby Watch Co. v. United States

Laweence, Judge:

An importation of watch crowns, which were designed for use in the production of waterproof watches, was classified by the collector of customs as assemblies or subassemblies consisting of six parts each, and duty was assessed thereon at the rate of 2 cents on each part, or a total of 12 cents on each crown, pursuant to the terms of paragraph 367 (c) (3) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 367 (c) (3)), as modified by the trade agreement between the United States and Switzerland, 69 Treas. Dec. 74, T. D. 48093, effective February 15, 1936.

Plaintiff contends…