Kress v. United States

56 Cust. Ct. 836, 1965 Cust. Ct. LEXIS 1506
United States Customs Court·Decided December 27, 1965·No. No. 69719; protests 58/25652, etc. (Los Angeles)·Published

Opinion

Opinion by

Rao, C. J.

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

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Kress v. United States, 56 Cust. Ct. 836, 1965 Cust. Ct. LEXIS 1506 (cusc 1965).

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