Case Name: Protests 40687-K, etc., of Mason Bros. & Tarlin (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-06-23
Citations: 11 Cust. Ct. 191
Docket Number: No. 48420
Parties: Protests 40687-K, etc., of Mason Bros. & Tarlin (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 191–191

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

Opinion:
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.