
    Before the First Division,
    March 15, 1946
    No. 50946.
    Protest 75613-K of F. W. Woolworth Co. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel that the merchandise consists of shaving sets similar in all material respects to those the subject of Kempner v. United States (11 Cust. Ct. 173, C. D. 820), the claim at 40 percent under paragraph 339 was sustained.  