
    Before the Second Division,
    December 26, 1939
    No. 42911.
    Protest 989480-G of United American Bosch Corp. (New York)
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of United American Bosch Corp. v. United States (2 Cust. Ct. 106, C. D. 99) the merchandise in question was held dutiable as parts of machines at 27)4 percent under paragraph 372 as claimed.  