Case Name: Carson M. Simon & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-09-18
Citations: 49 Cust. Ct. 231
Docket Number: No. 67049; protest 61/2502 (Philadelphia)
Parties: Carson M. Simon & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 49
Pages: 231–231

Head Matter:
No. 67049.
protest 61/2502 (Philadelphia).
Carson M. Simon & Co. v. United States,

Opinion:
Opinion by
Ford, J.
In accordance with stipulation of counsel that the merchandise consists of articles having as an essential feature an electrical element or device, not suitable for controlling electrical energy, the claim of the plaintiff was sustained.