
    Before the Second Division,
    May 14, 1943
    No. 48281.
    Protests 79579-K, etc., of Butler Brothers (San Francisco).
   Opinion by

Lawrence, J.

It was conclusively established that the wreaths in question are similar in all material respects to the electrically constructed Christmas wreaths the subject of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188). They were therefore held dutiable as claimed at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs.  