Case Name: Franklin B. Howland et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-05-24
Citations: 48 Cust. Ct. 460
Docket Number: No. 66787; protests 61/2570, etc. (San Francisco)
Parties: Franklin B. Howland et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 460–460

Head Matter:
No. 66787.
Franklin B. Howland et al. v. United States,
protests 61/2570, etc. (San Francisco).

Opinion:
Opinion by
Rao, J.
In accordance with oral stipulation of counsel that the items of merchandise in question consist of so-called toroidal cores; have a multitude of uses; are not used solely with telephonic or communicative equipment ; and are of a type which is suitable for controlling, distributing, modifying, or producing electrical energy, the claim of the plaintiffs was sustained.