Case Name: Lansen-Naeve Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-01-19
Citations: 36 Cust. Ct. 325
Docket Number: No. 59664; protest 268225-K (New York)
Parties: Lansen-Naeve Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 36
Pages: 325–325

Head Matter:
Before the Second Division,
January 19, 1956
No. 59664.
Lansen-Naeve Corp. v. United States,
protest 268225-K (New York).

Opinion:
Opinion by
Lawrence, J.
It was stipulated that the merchandise consists of machines operating by other than hand power which employ a tool for work on metal. In enacting the Tariff Act of 1930, Congress included within the terms of the basic act the following definition of "machine tools": "That machine tools as used in this paragraph shall be held to mean any machine operating other than by hand power which employs a tool for work on metal." On the record presented, the claim of the plaintiff was sustained.