Protests 906624-G of Schear

9 Cust. Ct. 440

Opinion

Opinion by

Dallinger, ' J.

In accordance with stipulation of counsel and on the authority of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188), the Christmas wreaths in question were held dutiable as articles having as an essential feature an electrical element or device, such as. signs, at 35 percent ad valorem under paragraph 353, as claimed.