J. E. Bernard & Co. v. United States , 53 Cust. Ct. 264 ( 1964 )

Opinion by

Rao, J.

- In accordance with oral stipulation of counsel that the oil seals in question are manufactured articles in chief value of synthetic rubber, having a carbon content of 25.4 percent, and that neither metal nor cotton is the component material of chief value, the claim of the plaintiff was sustained.