Case Name: Manca, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-10-15
Citations: 51 Cust. Ct. 227
Docket Number: No. 68036; protests 60/8782 (New York)
Parties: Manca, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 227–227

Head Matter:
No. 68036.
Manca, Inc. v. United States,
protests 60/8782 (New York).

Opinion:
Opinion by
Oliver, C.J.
In accordance with stipulation of counsel that the merchandise, described on the invoice as "Electromagnetic arc lamp for Micro-projection," consists of a carbon arc lamp, wholly or in chief value of iron or steel, which is, in fact, only an accessory for use with optical instruments and not a part thereof, the claim of the plaintiff was sustained.