D. P. Harris Hdw. & Mfg. Co. v. United States
38 Cust. Ct. 540
United States Customs Court·Decided June 13, 1957·No. No. 60866; protest 213779-K (New York)·Published
Opinion
[541]*541Opinion by
In accordance with stipulation of counsel that the prop cycle stands in question are not necessary or essential to the efficient operation of a bicycle and that said prop cycle stands are bicycle accessories, wholly or in chief value of base metal, the claim of the plaintiffs was sustained.
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D. P. Harris Hdw. & Mfg. Co. v. United States, 38 Cust. Ct. 540 (cusc 1957).
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