Case: Madison Import Corp. v. United States
Abbreviation: Madison Import Corp. v. United States
Decision Date: 1963-06-24
Docket Number: No. 67854; protest 61/2377 (Los Angeles)
Citation: 51 Cust. Ct. 153
Volume: 51
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Madison Import Corp. v. United States,
Judges: 
Pages: 153–153

Head Matter:
No. 67854.
Madison Import Corp. v. United States,
protest 61/2377 (Los Angeles).

Opinion:
Opinion by
Oliver, O. J.
In accordance with oral stipulation of counsel that the merchandise, described on the invoice as "amp-15, Amplifiers, 'mello tone,' " consists of "electric guitar pick-ups" in chief value of metal, which are optional equipment for acoustical guitars and are suitable for producing, rectifying, modifying, controlling, or distributing electrical energy, the claim of the plaintiff was sustained.