Case Name: Protests 777297-G, etc., of Biddle Purchasing Co. et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-04-03
Citations: 10 Cust. Ct. 430
Docket Number: No. 48163
Parties: Protests 777297-G, etc., of Biddle Purchasing Co. et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 430–430

Head Matter:
Before the Second Division,
April 3, 1943
No. 48163.
Protests 777297-G, etc., of Biddle Purchasing Co. et al. (New York).

Opinion:
Opinion by
Tilson, J.
It was stipulated that certain of the brass shells in question are similar to those the subject of New York Merchandise Co. v. United States (C. D. 607). In accordance therewith they were held dutiable, as claimed, at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs.