Madison Import Corp. v. United States

U.S. Customs Court

Madison Import Corp. v. United States

51 Cust. Ct. 153, 1963 Cust. Ct. LEXIS 3652

Procedural entryThis page is a short order in Madison Import Corp. v. United States. Read the opinion of the Court — 46 Cust. Ct. 63 →

United States Customs Court·Decided June 24, 1963·No. No. 67854; protest 61/2377 (Los Angeles)·Published

Opinion

Opinion by

Oliver, O. J.

In accordance with oral stipulation of counsel that the merchandise, described on the invoice as “amp-15, Amplifiers, ‘mello tone,’ ” consists of “electric guitar pick-ups” in chief value of metal, which are optional equipment for acoustical guitars and are suitable for producing, rectifying, modifying, controlling, or distributing electrical energy, the claim of the plaintiff was sustained.

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Opinion by

Oliver, O. J.

In accordance with oral stipulation of counsel that the merchandise, described on the invoice as “amp-15, Amplifiers, ‘mello tone,’ ” consists of “electric guitar pick-ups” in chief value of metal, which are optional equipment for acoustical guitars and are suitable for producing, rectifying, modifying, controlling, or distributing electrical energy, the claim of the plaintiff was sustained.

Madison Import Corp. v. United States, 51 Cust. Ct. 153, 1963 Cust. Ct. LEXIS 3652 (cusc 1963).

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