I. B. Cohen & Sons Corp. v. United States

56 Cust. Ct. 860, 1966 Cust. Ct. LEXIS 1606

United States Customs Court·Decided February 7, 1966·No. No. 69776; protests 330467-K, etc. (New York)·Published

Opinion

[861]*861Opinion by

Rao, C. J.

In accordance with stipulation of counsel that the merchandise consists of battery-operated lanterns which contain as an essential feature an electrical element or device and that they are not illuminating or lighting fixtures, or lamps and do not contain any electrical heating elements as constituent parts, the claim of the plaintiffs was sustained.

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I. B. Cohen & Sons Corp. v. United States, 56 Cust. Ct. 860, 1966 Cust. Ct. LEXIS 1606 (cusc 1966).

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56 Cust. Ct. 860 (I. B. Cohen & Sons Corp. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.