Case Name: Protest 923027-G/87082 of Oscar Leistner, Inc. (Chicago)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-09-16
Citations: 9 Cust. Ct. 414
Docket Number: No. 47553
Parties: Protest 923027-G/87082 of Oscar Leistner, Inc. (Chicago).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 414–414

Head Matter:
No. 47553.
Protest 923027-G/87082 of Oscar Leistner, Inc. (Chicago).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Minami v. United States (1 Cust. Ct. 307, C. D. 72) the wreaths in question were held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs. The protest was therefore sustained as to that claim.