Case Name: Allies' Products Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-09-11
Citations: 51 Cust. Ct. 199
Docket Number: No. 67973; protest 62/713 (Tampa)
Parties: Allies’ Products Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 199–199

Head Matter:
BEFORE THE SECOND DIVISION,
September 11, 1963
No. 67973.
Allies’ Products Corporation v. United States,
protest 62/713 (Tampa).

Opinion:
Opinion by
Lawrence, J.
In accordance with oral stipulation of counsel that the merchandise, described on the invoice as "Measuring Bridge No. ELM-045," is an article having as an essential feature an electrical element or device, the claim of the plaintiff was sustained.