Citations

Full opinion text

BOE, Judge:

The merchandise constituting the subject matter of the within cause of action consists of watch cases imported from Hong Kong and entered at the port of Chicago, Illinois in September 1974.

Upon liquidation the imported merchandise was classified as watch cases “containing gold” and assessed with duty under item 720.24, TSUS, providing in pertinent part:

Schedule 7, Part 2, Subpart E

Watch cases and parts thereof:

Not wholly and not almost wholly of gold or platinum or of both gold and platinum:

Wholly or in part of silver; or containing gold or platinum; or set, or prepared to be set, with precious or semiprecious stones or with imitation gemstones:

720.24 Cases..........................20