Opinion by
Lawrence, J.In accordance with stipulation of counsel that the merchandise consists of finished necessary parts, composed wholly or in chief value of base metal, of electric floor polishers; that said polishers are articles which have as an essential feature an electrical element or device; and that the issues are the same in all material respects as those involved in United States v. J. E. Bernard & Company, Inc. (42 C. C. P. A. 141, C. A. D. 586), except that the merchandise therein consisted of parts of electric ironers, the claim of the plaintiff was sustained.