Case Name: Protests 19632-K, etc., of New York Merchandise Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-09-24
Citations: 9 Cust. Ct. 420
Docket Number: No. 47592
Parties: Protests 19632-K, etc., of New York Merchandise Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 420–420

Head Matter:
No. 47592.
Protests 19632-K, etc., of New York Merchandise Co. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607) brass base shells were held dutiable as parts of articles having as an essential feature an electrical element or device, such as signs, at 25 percent under paragraph 353 and T. D. 49753, as claimed.