Case ID: cust-ct_56/html/0860-01.html
Source: Caselaw Access Project
Author: {"author": "Rao, C. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Second Division,
    February 7, 1966
    No. 69776.
    protests 330467-K, etc. (New York).
    I. B. Cohen & Sons Corp. et al. v. United States,
   Opinion 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.