Case: Protests 18185-K, etc., of Wm. Shaland (New York)
Abbreviation: Protests 18185-K of Shaland
Decision Date: 1943-03-27
Docket Number: No. 48151
Citation: 10 Cust. Ct. 428
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 18185-K, etc., of Wm. Shaland (New York).
Judges: 
Pages: 428–428

Head Matter:
No. 48151.
Protests 18185-K, etc., of Wm. Shaland (New York).

Opinion:
Opinion by
Tilson, J.
The electric Christmas wreaths in question, stipulated to be similar to those the subject of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188), were held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs. Protests sustained to this extent.