Case Name: Carson M. Simon & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-05-21
Citations: 40 Cust. Ct. 569
Docket Number: No. 61974; protests 306828-K, etc. (Philadelphia)
Parties: Carson M. Simon & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 569–570

Head Matter:
Before the Second Division,
May 21, 1958
No. 61974.
Carson M. Simon & Co. v. United States,
protests 306828-K, etc. (Philadelphia).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of essential and integral parts of segmental saws, which contain as an esseiitial feature an electrical element or device, and that said saws cannot perform the sawing function for which they were designed without said parts, the claim of the plaintiff was sustained.