
    Before the Second Division,
    April 3, 1943
    No. 48163.
    Protests 777297-G, etc., of Biddle Purchasing Co. et al. (New York).
   Opinion by

Tilson, J.

It was stipulated that certain of the brass shells in question are similar to those the subject of New York Merchandise Co. v. United States (C. D. 607). In accordance therewith they were held dutiable, as claimed, at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs.  