Case Name: Chadwick-Miller Importers, Inc. v. United States, protest 62/18542 (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-08-01
Citations: 59 Cust. Ct. 873
Docket Number: No. P67/257
Parties: Chadwick-Miller Importers, Inc. v. United States, protest 62/18542 (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 59
Pages: 873–873

Head Matter:
Before the Second Division,
August 1, 1967
No. P67/257.
Chadwick-Miller Importers, Inc. v. United States, protest 62/18542 (Boston).

Opinion:
Rao, C. J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of battery-operated manicure sets; that said merchandise contains as an essential feature - an electrical element or device without which said articles would not operate, and does not contain an electrical heating element; and that the principles involved are the same as those in Bruce Duncan Company, a/c Sims-Worms v. United States (45 Cust. Ct. 85, C.D. 2202), the claim of the plaintiff was sustained.