Case Name: John A. Steer Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-08-01
Citations: 47 Cust. Ct. 276
Docket Number: No. 65952; protest 59/31657 (Philadelphia)
Parties: John A. Steer Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 276–276

Head Matter:
No. 65952.
John A. Steer Company v. United States,
protest 59/31657 (Philadelphia).

Opinion:
Opinion by
Lawrence, J.
In accordance with oral stipulation of counsel that the items of merchandise consist of essential and integral parts of machines, which utilize, modify, and apply energy or force and transmit motion, and that said parts and the machines of which they are parts do not have electrical elements or devices as essential features thereof, the claim of the plaintiff was sustained.