Protests 18185-K of Shaland

Opinion by

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.