
    Before the First Division,
    February 15, 1960
    No. 63804.
    protest 59/18783 (New York).
    Sheffield Watch, Inc. v. United States,
   Opinion by

Oliver, C.J.

In accordance with stipulation of counsel that the merchandise consists of watch bracelets and separate bezels, which are essential parts of watchcases, and that said bezels are manufactures of base metal, the claim of the plaintiff was sustained. It was held that the assessment of duty shall be based on the values for said bezels, as shown on customs Form 4371 attached to the invoice covered by the entry in question.  