Case Name: Abraham & Straus, a Division of Federated Department Stores, Inc. v. United States,
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-09-03
Citations: 61 Cust. Ct. 645
Docket Number: No. P68/379; protest 66/43465 (New York)
Parties: Abraham & Straus, a Division of Federated Department Stores, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 61
Pages: 645–645

Head Matter:
No. P68/379.
protest 66/43465 (New York).
Abraham & Straus, a Division of Federated Department Stores, Inc. v. United States,

Opinion:
Maletz, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of batteries, classified as entireties with flashlights, similar in all material respects to those the subject of Torch Mfg. Co., Inc. v. United States (57 Cust. Ct. 521, C.D. 2863), wherein said batteries were held to be separately dutiable, the claim of the plaintiff was sustained.