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Watches and clocks, and parts thereof— Miscellaneous—Continued.

EXPORTS OF WATCHES AND PARTS OF WATCHES FROM PRINCIPAL FOREIGN COUNTRIES.

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" Imports of the United States; fiscal years to June 30. Statistics of the foreign country not available. Statistics not available.

WATCHES AND PARTS OF WATCHES IMPORTED AND EXPORTED BY THE UNITED KINGDOM.18

[Compiled from the Annual Statement of the Trade of the United Kingdom.1

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18 Watches and parts of watches exported from the United Kingdom consist mostly of the products of foreign countries, imported chiefly from Switzerland and reexported.

14 Converted at the rate of £1 sterling-$4.8665.

INCREASE IN EXPORTS OF WATCHES AND PARTS OF WATCHES FROM SWITZERLAND TO THE UNITED STATES.

[Compiled from Schweizerische Handlesstatistik, IV Quartal und Jahr. 15]

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Watches and clocks, and parts thereof-Miscellaneous-Continued.

VALUE OF TOTAL WATCHES AND PARTS OF WATCHES EXPORTED FROM
SWITZERLAND."

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NUMBER OF COMPLETE WATCHES AND WATCH MOVEMENTS EXPORTED FROM SWITZERLAND.17

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"Compiled from Schweizerische Handlesstatistik, IV Quartal und Jahr. Converted at the normal prewar rate of 1 franc equal $0.193, for comparative purposes. The value of the franc in terms of United States currency began to depreciate in March, 1915. Average values for the succeeding years were as follows: 1915, $0.1821; 1916, $0.1703; 1917, $0.1737; 1918, $0.1616;, 1919, $0.08564, and 1920, $0.07023

Watches and clocks, and parts thereof-Miscellaneous-Continued.
WATCHES EXPORTED FROM SWITZERLAND, BY KINDS-Continued.

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WATCHES EXPORTED FROM SWITZERLAND TO THE UNITED STATES, BY KINDS."

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Compiled from Schweizerische Handlesstatistik, IV Quartal und Jahr. Values converted at the rate

of 1 franc equal $0.193.

19 Includes also parts.

EXPORTS OF WATCHES AND PARTS OF WATCHES FROM FRANCE TO SWITZERLAND.* [Compiled from Tableau General du Commerce et da la Navigation. Commerce Special.]

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20 Switzerland is dependent upon France in a considerable measure for watch parts, as mentioned ante, and the above table indicates the extent of dependence.

COURT AND TREASURY DECISIONS.

Where watches and wrist straps are imported together, but packed separately, a concession that the movements were properly classified under this paragraph, the Court of Customs Appeals declared, carries with it a concession that the cases were also properly held dutiable eo nomine under the same paragraph. (9 Ct. Cust. Appls., ; T. D. 37982, of 1919.) Timers specially constructed and designed to time rates of speed are not within this paragraph as watches or watch movements or time detectors, nor within paragraph 356 as articles to be worn on apparel or carried on or about or attached to the person, but are dutiable under paragraph 167 as metal manufactures. (G. A. 7827, T. D. 35971, and G. A. 7730, T. D. 35460, of 1915.) So-called ball clocks were held properly classified under the provision for "all other clocks and parts thereof, not otherwise provided for." (Abstract 28310, T. D. 32455, of 1912.)

Wrist watches with leather straps and metal buckles were classified as follows: The movements and the cases under paragraph 161 of the act of 1913 and the straps under paragraph 360 as manufactures in chief value of leather, and the buckles are treated as negligible in value. (Abstract 43726 of 1920.)

A pendant watch set with diamonds permanently attched to a silk and diamond cord was classified as follows: The movements under paragraph 161 of the act of 1913 and the case and silk and diamond cord under paragraph 356 (Abstract 43784 of 1920), following G. A. 7778, T. D. 35722, holding bracelets to which were permanently attached small watches to be classifiable under paragraph 161 for the movements, and under paragraph 356 for the cases and bracelets, the cases being excluded from paragraph 161 because part of the bracelets. Escapements for clocks, jeweled and constructed upon the lever principle, classified as "lever clock movements having jewels in the escapement," were held dutiable as parts of clocks. (Abstract 26234, T. D. 31804, of 1911.) Merchandise invoiced as "escapements for watchmen's clocks" were held dutiable under the provisions of this paragraph for "all other clocks and parts thereof," rather than as time detectors. (Abstract 38449 of 1915.) Reconstructed rubies which can be devoted to no other use than as jewels for watches are more specifically provided for as "all jewels for use in the manufacture of watches" than as "reconstructed rubies." (5 Ct. Cust. Appls., 336, of 1914.) Sapphires for use in electric meters are dutiable under this paragraph as jewels for use in the manufacture of meters, rather than under paragraph 81 or 357. (Abstract 40417 of 1916.) The provision in paragraph 161 for "jewels for use in the manufacture of watches" is more specific than that in paragraph 98 for "other semiprecious stones" and embraces blue idalite and violet garnet strips for use as jewels in the manufacture of watches. Further manipulation to fit these strips for the intended use was declared not to change the classification, since the merchandise was known in trade as "watch jewels." (G. A. 8103, T. D. 37395, of 1917.) The Board of General Appraisers distinguished its decision that agates imported as jewels for water meters were not dutiable under paragraph 161, inasmuch as the merchandise in its condition as imported could not be used as a jewel for such meters, and, moreover, are not used in the construction of jewelry within the exception to paragraph 98. (Abstract 38949 of 1915.)

Catgut strings in lengths from 16 to 21 feet, used in making clocks and as belting for small lathes, are exempt from duty under paragraph 443 as catgut unmanfactured rather than dutiable under the provision for "parts of clocks" in this paragraph. (G. A. 8231, T. D. 37914, of 1919, following 6 Ct. Cust. Appls., 36, of 1915.)

So-called paillons, consisting of small ornamental pieces or shapes of gold, used among other purposes for ornamenting the faces of enameled watch dials, and jeux d'heures, consisting of gold numerals used on such dials to denote the hours of time, were held not to be "parts of watches" within paragraph 161 of the act of 1913, but dutiable under paragraph 167 as articles of gold. (G. A. 8096, T. D. 37356, of 1917.) Watchmen's clocks, composed of a clock movement, a number of keys, and a leather pouch, are dutiable as entireties under the provision of this paragraph for time detectors. (Abstract 39599 of 1916.) The number of jewels marked on watch. movements should include such jewels only as are actually serving some useful purpose in the operation of the movement. (T. D. 36674 of 1916.)

Enameled dials and dial plates for time detectors are dutiable at 30 per cent under paragraph 161, while the complete detectors are dutiable at only 15 per cent.

Timers, which have substantially the same mechanism as watches, but are not watches, and are classified as metal articles, might be brought within this paragraph by specific enumeration.

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173

124

*

** watch wires, *

467

1897

Rates of duty, specific and ad valorem.

10 per cent ad valorem. 30 per cent ad valorem. 25 per cent ad valorem.

10 per cent ad valorem. 25 per cent ad valorem. Free.

60 per cent ad valorem

Chronometers, box or ship's, and parts thereof..

50 per cent ad valorem.

45 per cent ad valorem.

35 per cent ad valorem. 10 per cent ad valorem.

Watches and clocks, or parts thereof, whether separately packed 25 per cent ad valorem. or otherwise.

* * * Jewels to be used in the manufacture of watches or
clocks.

95 China, porcelain, parian, bisque, earthen, stone, and crockery
ware, including clock cases, with or without movements:
Decorated.
Plain.....

115

137

191

Manufactures of agate, alabaster, chalcedony, chrysolite, coral,
cornelian, garnet, jasper, jet, malachite, marble, onvx, rock
crystal, or spar, including clock cases, with or without move-
ments, not specially provided for in this act.

clock wire, and watch wire..

Watch movements, whether imported in cases or not:
If having not more than 7 jewels.

If having more than 7 jewels and not more than 11 jewels.
If having more than 11 jewels and not more than 15 jewels..
If having more than 15 jewels and not more than 17 jewels.
If having more than 17 je vels.

And in addition thereto, on all the foregoing..
Watchcases and parts of watches, including watch dials, chro-
nometers, box or ship, and parts thereof, clocks and parts there-
of, not otherwise provided for in this act, whether separately
packed or otherwise, not composed wholly or in part of china,
porcelain, parian, bisque, or earthenware.

All jewels for use in the manufacture of watches or clocks........

40 per cent ad valorem. Free.

60 per cent ad valorem 55 per cent ad valorem. 50 per cent ad valorem.

45 per cent ad valorem.

35 cents each.
50 cents each.
75 cents each.
$1.25 each.
$3 each.

25 per cent ad valorem.
40 per cent ad valorem.

10 per cent ad valorem.

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