Case Name: Protest 80875-K of New York Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-05-06
Citations: 8 Cust. Ct. 512
Docket Number: No. 47158
Parties: Protest 80875-K of New York Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 512–513

Head Matter:
No. 47158.
Protest 80875-K of New York Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel the electric Christmas wreaths in question similar to those the subject of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188) were held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, as claimed.