
    No. 47874.
    Protest 20085-K of N. Y. Merchandise Co., Inc. (New York.)
   Opinion by

Tilson, J.

In accordance with stipulation of counsel that the brass shells in question are similar to those the subject of New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607) they were held dutiable as articles having as an essential feature an electrical element or device at 25 percent under paragraph 353 and T. D. 49753.  