Case Name: W. A. Lee Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-09-03
Citations: 43 Cust. Ct. 332
Docket Number: No. 63322; protest 58/16944 (New York)
Parties: W. A. Lee Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 43
Pages: 332–332

Head Matter:
Before the Second Division,
September 3, 1959
No. 63322.
protest 58/16944 (New York).
W. A. Lee Co. v. United States,

Opinion:
Opinion by
Lawrence, J.
In accordance with oral stipulation of counsel that the article in question is chiefly used for agricultural purposes and that it is not specified by name in any of the dutiable provisions of the tariff act or in any modification thereof, the claim of the plaintiff was sustained.