Case Name: Protest 918277-G of E. B. Baehr & Sons (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-05-28
Citations: 10 Cust. Ct. 468
Docket Number: No. 48334
Parties: Protest 918277-G of E. B. Baehr & Sons (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 468–468

Head Matter:
No. 48334.
Protest 918277-G of E. B. Baehr & Sons (New York).

Opinion:
Opinion by
Walker, J.
It was stipulated that the merchandise consists of electric wreaths, each with metal cord and socket attached, and -is the same in all material respects as those the subject of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188). In accordance therewith they were held dutiable at 35 percent under the provision in paragraph 353 for articles having as an essential feature an electrical element or device, such as signs.