
    Before the Second Division,
    March 10, 1943
    No. 48082.
    Protests 94227-K, etc., of New York Merchandise Co., Inc. (New York).
   Opinion by

Tilson, J.

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.  