Case Name: Protest 982189-G of New York Mdse. Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-01-06
Citations: 10 Cust. Ct. 368
Docket Number: No. 47889
Parties: Protest 982189-G of New York Mdse. Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 368–368

Head Matter:
No. 47889.
Protest 982189-G of New York Mdse. Co., Inc. (New York).

Opinion:
Opinion by
Tilson, 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) the brass base shells in question were held dutiable as parts of articles having as an essential feature an electrical element or device, such as signs, at 35 percent under paragraph 353 as claimed.