United States v. Strasburger & Co.

This appeal brings to this court for decision tbe appropriate import tariff classification of merchandise tbe entire importation of which is described by the Board of General Appraisers in their decision thereupon as (1) gold or silver wrist watches and leather straps with silver or gold buckles intended for use with such watches, but packed separately therefrom; and (2) leather straps for wrist watches with silver buckles, imported without the watches. Of the former the watch movements were assessed at 30 per cent ad valorem under paragraph 161 and the watch cases with leather straps at 60…