Protests 94227-K of New York Merchandise Co.
This text of 10 Cust. Ct. 414 (Protests 94227-K of New York Merchandise Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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Opinion by
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.
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