Case ID: cust-ct_11/html/0191-06.html
Source: Caselaw Access Project
Author: {"author": "Lawrence, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Second Division,
    June 23, 1943
    No. 48420.
    Protests 40687-K, etc., of Mason Bros. & Tarlin (Boston).
   Opinion by

Lawrence, J.

It was conclusively established that the articles are electrically constructed Christmas wreaths similar to those the subject of Abstract 47668. In accordance therewith they were held dutiable, as claimed, at 25 percent ad valorem under paragraph 353 and the United Kingdom Trade Agreement (T. D. 49753) as articles having as an essential feature an electrical element or device, such as signs.