Protests 94227-K of New York Merchandise Co.

Opinion by

In accordance with stipulation of counsel brass base shells and electric Christmas wreaths were held dutiable as parts of articles having as an essential feature an electrical element or device, such as signs, as claimed. New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607) and United States v. N. Minami & Co., Inc. (29 C. C. P. A. 169, C. A. D. 188) followed.