
    Before the Second Division,
    January 6, 1966
    No. 69732.
    protest 63/21032 (New York).
    Varco, Inc. v. United States,
   Opinion by

Kao, C.J.

In accordance with stipulation of counsel that the merchandise consists of electric food grinding machines, composed in chief value of metal, having as an essential feature an electrical element or device, and that the issues involved herein are analogous to those in Bruce Duncan Company, a/c Sims-Worms v. United States (45 Cust. Ct. 85, C.D. 2202), and United States v. Electrolux Corporation (46 CCPA 143, C.A.D. 718), the claim of the plaintiff was sustained.  