
    Before the Second Division,
    March 31, 1943
    No. 48155.
    Protest 79946-K of Butler Bros. (Seattle).
   Opinion by

Tilson, J.

It was stipulated that certain of the wreaths in question are similar to those involved in United States v. Minami (29 C. C. P. A. 169, C. A. D. 188). They were therefore held dutiable as claimed, as articles having .as an essential feature an electrical element or device* such as signs, at 25 percent ,ad valorem under paragraph 353 as amended.  