Case Name: Protest 79946-K of Butler Bros. (Seattle)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-03-31
Citations: 10 Cust. Ct. 429
Docket Number: No. 48155
Parties: Protest 79946-K of Butler Bros. (Seattle).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 429–429

Head Matter:
Before the Second Division,
March 31, 1943
No. 48155.
Protest 79946-K of Butler Bros. (Seattle).

Opinion:
Opinion by
Tilson, J.
It was stipulated that certain of the wreaths in question are similar to those involved in United States v. Minami (29 C. C. P. A. 169, C. A. D. 188). They were therefore held dutiable as claimed, as articles having .as an essential feature an electrical element or device* such as signs, at 25 percent ,ad valorem under paragraph 353 as amended.