Benrus Watch Co. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation invoiced as — 57,600 dial screws, 28,800 plate endstone screws, 28,800 shock top screws, and 28,800 stud screws.

Duty was levied thereon at the rate of 45 per centum ad valorem under the following provision in paragraph 367 (c) (1) of the Tariff Act of 1930 for—(a) Watch movements, and time-keeping, time-measuring, or time-indicating mechanisms, devices, and instruments * * *.(c) Parts for any…