Case Name: S. H. Kress & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-12-27
Citations: 56 Cust. Ct. 836
Docket Number: No. 69719; protests 58/25652, etc. (Los Angeles)
Parties: S. H. Kress & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 56
Pages: 836–836

Head Matter:
No. 69719.
protests 58/25652, etc. (Los Angeles).
S. H. Kress & Co. v. United States,

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