Case Name: Presin Co. and Bruce Duncan Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-01-25
Citations: 54 Cust. Ct. 308
Docket Number: No. 69035; protests 62/1242, etc. (Los Angeles)
Parties: Presin Co. and Bruce Duncan Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 54
Pages: 308–308

Head Matter:
No. 69035.
Presin Co. and Bruce Duncan Co., Inc. v. United States,
protests 62/1242, etc. (Los Angeles).

Opinion:
Opinion by
Ford, J.
In accordance with stipulation of counsel that the merchandise consists of telephone toll counters which are mechanical contrivances in chief value of metal and that said articles modify, transfer, or utilize force or energy, the claim of the plaintiffs was sustained.