Case Name: Protest 949110-G of Raylite Trading Co. Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-10-29
Citations: 9 Cust. Ct. 440
Docket Number: No. 47689
Parties: Protest 949110-G of Raylite Trading Co. Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 440–440

Head Matter:
No. 47689.
Protest 949110-G of Raylite Trading Co. Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel that tlie merchandise in question is the same as that the subject of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607), the brass shells in question were held dutiable, as claimed, at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs.