John A. Steer Co. v. United States

47 Cust. Ct. 276
Procedural entryThis page is a short order in John A. Steer Co. v. United States. Read the opinion of the Court — 53 Cust. Ct. 229
United States Customs Court·Decided August 1, 1961·No. No. 65952; protest 59/31657 (Philadelphia)·Published

Opinion

Opinion by

Lawrence, J.

In accordance with oral stipulation of counsel that the items of merchandise consist of essential and integral parts of machines, which utilize, modify, and apply energy or force and transmit motion, and that said parts and the machines of which they are parts do not have electrical elements or devices as essential features thereof, the claim of the plaintiff was sustained.

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John A. Steer Co. v. United States, 47 Cust. Ct. 276 (cusc 1961).

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