Case Name: Protests 94227-K, etc., of New York Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-03-10
Citations: 10 Cust. Ct. 414
Docket Number: No. 48082
Parties: Protests 94227-K, etc., of New York Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 414–414

Head Matter:
Before the Second Division,
March 10, 1943
No. 48082.
Protests 94227-K, etc., of New York Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel brass base shells and electric Christmas wreaths were held dutiable as parts of articles having as an essential feature an electrical element or device, such as signs, as claimed. New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607) and United States v. N. Minami & Co., Inc. (29 C. C. P. A. 169, C. A. D. 188) followed.