Case Name: Protest 966945-G of New York Merchandise Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-05-19
Citations: 10 Cust. Ct. 461
Docket Number: No. 48298
Parties: Protest 966945-G of New York Merchandise Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 461–461

Head Matter:
No. 48298.
Protest 966945-G of New York Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Lawrence, J.
It was found that the record fully supports the claim made, as the involved shells are similar to those the subject of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607). The shells in question were therefore 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.