Case ID: cust-ct_9/html/0420-01.html
Source: Caselaw Access Project
Author: {"author": "Dallinger, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Second Division,
    September 24, 1942
    No. 47590.
    Protests 57823-K, etc., of N. Y. Merchandise Co., Inc. (New York).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607) the brass base shells in question were held to be parts of articles having as an essential feature an electrical element or device, such as signs. The protests were sustained as to some of them at 35 percent under paragraph 353, and others which were withdrawn from warehouse subsequent to January 1, 1939 were held dutiable at 25 percent under the same paragraph as modified by the United Kingdom Trade Agreement (T. D. 49753).