Case Name: I. B. Cohen & Sons Corp. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-02-07
Citations: 56 Cust. Ct. 860
Docket Number: No. 69776; protests 330467-K, etc. (New York)
Parties: I. B. Cohen & Sons Corp. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 56
Pages: 860–861

Head Matter:
Before the Second Division,
February 7, 1966
No. 69776.
protests 330467-K, etc. (New York).
I. B. Cohen & Sons Corp. et al. v. United States,

Opinion:
Opinion by
Rao, C. J.
In accordance with stipulation of counsel that the merchandise consists of battery-operated lanterns which contain as an essential feature an electrical element or device and that they are not illuminating or lighting fixtures, or lamps and do not contain any electrical heating elements as constituent parts, the claim of the plaintiffs was sustained.