Sheffield Merchandise, Inc. v. United States

Ekwall, Judge:

This case involves an importation of watches, which plaintiff claims were entered at incorrect values due to clerical error. Importation took place prior to the effective date of the Customs Simplification Act of 1953, *419T. D. 53318, during the period in which section 503 (a) of the Tariff Act of 1930 was in effect.

Under paragraph 367 of said tariff act, watchcases and movements are subject to different rates of duty, the cases being subject to an ad valorem rate and the movements subject to a specific rate. The record discloses that, in preparing the pro forma invoice, the values…