Opinion by
Dallinger, J.In accordance with stipulation of counsel and on the authority of New York Merchandise Co. v. United States (8 Cust. Ct. 209, C. D. 607) brass base shells were held dutiable as parts of articles having as an essential feature an electrical element or device, such as signs, at 25 percent under paragraph 353 and T. D. 49753, as claimed.