Opinion by
Lawrence, J.It was found that the record fully supports the claim made, as the involved shells are similar to those the subject of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607). The shells in question were therefore held dutiable as parts of articles having as an essential feature an electrical element or device, such as signs, at 35 percent under paragraph 353 as claimed.