Varco, Inc. v. United States

U.S. Customs Court

Varco, Inc. v. United States

56 Cust. Ct. 841

United States Customs Court·Decided January 6, 1966·No. No. 69732; protest 63/21032 (New York)·Published

Opinion

Opinion by

Kao, C.J.

In accordance with stipulation of counsel that the merchandise consists of electric food grinding machines, composed in chief value of metal, having as an essential feature an electrical element or device, and that the issues involved herein are analogous to those in Bruce Duncan Company, a/c Sims-Worms v. United States (45 Cust. Ct. 85, C.D. 2202), and United States v. Electrolux Corporation (46 CCPA 143, C.A.D. 718), the claim of the plaintiff was sustained.

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Opinion by

Kao, C.J.

In accordance with stipulation of counsel that the merchandise consists of electric food grinding machines, composed in chief value of metal, having as an essential feature an electrical element or device, and that the issues involved herein are analogous to those in Bruce Duncan Company, a/c Sims-Worms v. United States (45 Cust. Ct. 85, C.D. 2202), and United States v. Electrolux Corporation (46 CCPA 143, C.A.D. 718), the claim of the plaintiff was sustained.

Varco, Inc. v. United States, 56 Cust. Ct. 841 (cusc 1966).

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Opinion

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