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DELAWARE WATCH CO. v. UNITED STATES

R.D. 11698; Reappraisements R64/9485, R64/9489, R64/14718.

311 F.Supp. 1320 (1970)

DELAWARE WATCH CO., Inc. v. UNITED STATES.

United States Customs Court.

April 10, 1970.

Attorney(s) appearing for the Case

Webster, Sheffield, Fleischmann, Hitchcock & Brookfield, New York City (William H. Hogeland, Jr., and Michael F. Johnston, New York City, of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Glenn E. Harris, New York City, trial attorney), for defendant.

NEWMAN, Judge:

These three consolidated appeals for reappraisement involve certain watch movements exported from the Virgin Islands during the period from July 1961 to May 1962, and entered at the port of New York. The watch movements contained Swiss parts, which had been exported to the Virgin Islands from Germany.

The merchandise was entered as free of duty under section 301 of the Tariff Act of 1930, as amended...

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