
    No. 48870.
    Protests 54193-K, etc., of M. Pressner & Co. et al. (New York).
   Opinion by

Lawrence, J.

The record disclosed that said pencil sharpeners are similar in all material respects to those the subject of Abstract 41633, which record was incorporated herein. In accordance therewith they were held dutiable at 40 percent under paragraph 339 as claimed.  