Protest 923027-G/87082 of Oscar Leistner, Inc.

Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Minami v. United States (1 Cust. Ct. 307, C. D. 72) the wreaths in question were held dutiable at 35 percent under paragraph 353 as articles having as an essential feature an electrical element or device, such as signs. The protest was therefore sustained as to that claim.