United States Customs Court October 29, 1942, No. 47690 (Protests 906624-G of Schear)

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.