Nanco, Inc. v. United States

JohnsoN, Judge:

This is a protest against the collector’s assessment of duty on watches imported from the Philippine Islands and entered at the port of Los Angeles December 10, 1946, at various rates under paragraphs 367, 1211, 1527, and/or 1531 of the Tariff Act of 1930, as modified. It is claimed that the merchandise consists of Swiss watch movements which were manufactured in the United States into watches with the use of American cases; that said merchandise is, therefore, of American manufacture; and that it is entitled to free entry under paragraph 1615 (a) of the said tariff act, as…