Benrus Watch Co. v. United States

At various times during the years 1928 and 1929, the appellants ' imported shipments of incomplete watch movements from Switzerland. The various parts of the movements were separately invoiced, but each invoice gave a single invoice value for the various parts of the movements contained in that shipment.

The collector in each case classified the same for duty as 15 jewel watch movements, at $2 each, under the appropriate provision of paragraph 367 of the Tariff Act of 1922.

The importers protested, claiming the goods to be dutiable as parts of watches, at 45 per centum ad valorem under said…