Case Name: Bruce Duncan Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-01-19
Citations: 46 Cust. Ct. 304
Docket Number: No. 65049; protests 59/31932, etc. (Los Angeles)
Parties: Bruce Duncan Co., Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 46
Pages: 304–304

Head Matter:
Before the First Division,
January 19, 1961
No. 65049.
Bruce Duncan Co., Inc., et al. v. United States,
protests 59/31932, etc. (Los Angeles).

Opinion:
Opinion by
Oliver, C. J.
In accordance with oral stipulation of counsel that the merchandise consists of metal tape recorders having as an essential feature an electrical element or device, the claim of the plaintiffs was sustained.