Case: Protests 777297-G, etc., of Biddle Purchasing Co. et al. (New York)
Abbreviation: Protests 777297-G of Biddle Purchasing Co.
Decision Date: 1943-04-03
Docket Number: No. 48163
Citation: 10 Cust. Ct. 430
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 777297-G, etc., of Biddle Purchasing Co. et al. (New York).
Judges: 
Pages: 430–430

Head Matter:
Before the Second Division,
April 3, 1943
No. 48163.
Protests 777297-G, etc., of Biddle Purchasing Co. et al. (New York).

Opinion:
Opinion by
Tilson, J.
It was stipulated that certain of the brass shells in question are similar to those the subject of New York Merchandise Co. v. United States (C. D. 607). In accordance therewith they were held dutiable, as claimed, at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs.