Opinion by
In accordance with stipulation of counsel that tlie merchandise in question is the same as that the subject of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607), the brass shells in question were held dutiable, as claimed, at 35 percent under paragraph 353 as parts of articles having as an essential feature an electrical element or device, such as signs.