
    No. 42616.
    Protests 992874-G, etc., of S. S. Kresge Co. et al. (New York).
   Opinion by

Evans, J.

In accordance with stipulation of counsel and on the authority of Woolworth v. United States (2 Cust. Ct. 1, C. D. 74) the opera or field glasses in question were held dutiable at 35 percent under paragraph 228 (b) and T. D. 48316.  