Case: Protests 6920-K, etc., of New York Merchandise Co., Inc. (New York)
Abbreviation: Protests 6920-K of New York Merchandise Co.
Decision Date: 1942-09-24
Docket Number: No. 47591
Citation: 9 Cust. Ct. 420
Volume: 9
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 6920-K, etc., of New York Merchandise Co., Inc. (New York).
Judges: 
Pages: 420–420

Head Matter:
No. 47591.
Protests 6920-K, etc., of New York Merchandise Co., Inc. (New York).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel that the merchandise consists of brass base shells similar to those involved in New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607) they 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.