Lansen Naeve Corp. v. United States

Opinion by

In accordance with stipulation of counsel that the items of merchandise in question are, in fact, parts of machine tools, being multi*480purpose machine vises and spare parts thereof; that said vises are not hand tools; that they are composed wholly of metal; and that they are used exclusively to hold metal material which is to be worked upon by a power-driven tool, the claim of the plaintiffs was sustained.