Case: Protest 807799-G of Thomas Import Co. (New York)
Abbreviation: Protest 807799-G of Thomas Import Co.
Decision Date: 1943-05-19
Docket Number: No. 48297
Citation: 10 Cust. Ct. 461
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 807799-G of Thomas Import Co. (New York).
Judges: 
Pages: 461–461

Head Matter:
No. 48297.
Protest 807799-G of Thomas Import Co. (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.