Case Name: Protests 937113-G, etc., of New York Merchandise Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-09-24
Citations: 9 Cust. Ct. 420
Docket Number: No. 47593
Parties: Protests 937113-G, etc., of New York Merchandise Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 420–420

Head Matter:
No. 47593.
Protests 937113-G, etc., of New York Merchandise Co. (New York).

Opinion:
Opinion by
Dallinger, 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. It was also stipulated that the metal banks in question are not plated and that they are similar in all material respects to those the subject of Abstract 42749. In accordance therewith they were held dutiable as hollow ware at 40 percent under paragraph 339 as claimed.