
    Before the Second Division,
    August 9, 1943
    No. 48650.
    Protests 20425-K, etc., of New York Merchandise Co., Inc. (New York).
   Opinion by

Lawrence, J.

As it appeared of record that these shells are similar to those the subject of New York Merchandise Co., Inc. v. United States (8 Cust. Ct. 209, C. D. 607), the claim at 35 percent under paragrah 353 was sustained.  