Varsity Watch Co. v. United States

Lawebnce, Judge:

The problem confronting us here is whether certain watchcases of base metal, the bezels of which, before importation, were electroplated with a solution containing a small quantity of gold, are, in a tariff sense,' watchcases of base metal “not containing gold,”' as claimed by the plaintiff, or are watchcases “in part of gold,” as claimed by the Government.

The collector of customs classified the importation as watchcases' “in part of gold” pursuant to the terms of paragraph 367 (f) (2) of the Tariff Act of 1930, as modified by the trade agreement bétween the United States and…