Case: Bruce Duncan Co., Inc., et al. v. United States
Abbreviation: Bruce Duncan Co. v. United States
Decision Date: 1961-01-19
Docket Number: No. 65049; protests 59/31932, etc. (Los Angeles)
Citation: 46 Cust. Ct. 304
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Bruce Duncan Co., Inc., et al. v. United States,
Judges: 
Pages: 304–304

Head Matter:
Before the First Division,
January 19, 1961
No. 65049.
Bruce Duncan Co., Inc., et al. v. United States,
protests 59/31932, etc. (Los Angeles).

Opinion:
Opinion by
Oliver, C. J.
In accordance with oral stipulation of counsel that the merchandise consists of metal tape recorders having as an essential feature an electrical element or device, the claim of the plaintiffs was sustained.