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BELFONT SALES CORP. v. U.S.

Court No. 81-12-01724-S.

666 F.Supp. 1568 (1987)

BELFONT SALES CORP., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

July 30, 1987.

Attorney(s) appearing for the Case

Stephen R. Sosnov, for plaintiff.

Richard K. Willard, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Attorney in Charge, Intern. Trade Field Office, Commercial Litigation Branch, U.S. Dept. of Justice, Judith M. Barzilay and Paula N. Rubin, New York City, for defendant.

OPINION

AQUILINO, Judge:

This case challenges Customs Service classification under TSUS item 715.05 ("Watches") of merchandise referred to collectively hereinafter as a quartz analogue watch or "QAW". Duties were assessed under item 716.27 or item 716.29 according to the widths of those QAW elements considered "watch movements" and under item 720.24 or item 720.28, depending on the composition of their cases. The plaintiff claims that the merchandise was...

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