M. B. I. Export & Import, Ltd. v. United States , 40 Cust. Ct. 406 ( 1958 )

Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of parts of machine tools; that they are multipurpose machine vises and spare parts therefor; and that said multipurpose machine vises are not hand tools and are composed wholly of metal and used exclusively to hold metal material, which is to be worked upon by a power-driven tool, the claim of the plaintiffs was sustained.