Opinion
No. 81-27.
April 15, 1982.
Steven P. Sonnenberg and Paul S. Anderson, Chicago, Ill., for appellant.
J. Paul McGrath, Asst. Atty. Gen., Washington, D.C., David M. Cohen, Director, Joseph I. Liebman, Deborah E. Rand, New York City, for appellee.
Appeal from the United States Court of International Trade.
Before MARKEY, Chief Judge, and RICH, BALDWIN, MILLER and NIES, Judges.
Genender Wholesale (Genender) appeals from the judgment of the United States Court of International Trade, 1 CIT ___, 520 F. Supp. 278 (1981), sustaining the classification of watch cases under item 720.24, Tariff Schedules of the United States (TSUS) and refusing classification under item 720.28, TSUS. We affirm.
Those provisions provide in pertinent part:
OPINION
We agree with the decision of the Court of International Trade that the yellow colored watch cases "contain" gold within the meaning of item 720.24. Accordingly, we affirm the judgment appealed from and adopt the opinion of the Court of International Trade as our own, except for references therein to the cost of plating as affecting the conclusion of commercial significance.
. . .
ad valorem ad valorem 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 cents each + 15% Other: 720.28 Cases ....5 cents each + 10%