Case Name: Protests 18185-K, etc., of Wm. Shaland (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-03-27
Citations: 10 Cust. Ct. 428
Docket Number: No. 48151
Parties: Protests 18185-K, etc., of Wm. Shaland (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 428–428

Head Matter:
No. 48151.
Protests 18185-K, etc., of Wm. Shaland (New York).

Opinion:
Opinion by
Tilson, J.
The electric Christmas wreaths in question, stipulated to be 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, such as signs. Protests sustained to this extent.