
    No. 40149.
    Protest 954401-G of Rolls Razor, Inc. (New York).
   Opinion by

Dallinger, J.

It was stipulated that the merchandise consists of machines finished or unfinished, or parts thereof, similar to those the subject of Lee v. United States (T. D. 49358). The claim at 27)4 percent under paragraph 372 was therefore sustained.  