Protests 6920-K of New York Merchandise Co.

Opinion by

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.