Case Name: Protests 79579-K, etc., of Butler Brothers (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-05-14
Citations: 10 Cust. Ct. 457
Docket Number: No. 48281
Parties: Protests 79579-K, etc., of Butler Brothers (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 457–457

Head Matter:
Before the Second Division,
May 14, 1943
No. 48281.
Protests 79579-K, etc., of Butler Brothers (San Francisco).

Opinion:
Opinion by
Lawrence, J.
It was conclusively established that the wreaths in question are similar in all material respects to the electrically constructed Christmas wreaths the subject of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188). They were therefore held dutiable as claimed at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs.