
    Before the Second Division,
    January 31, 1939
    No. 40564.
    Protest 963855-G of Rolls Razor, Inc. (New York).
   Opinion by

Dallinger, J.

It was stipulated that the merchandise consists of machines and parts similar to those the subject of Lee v. United States (T. D. 49358). The claim at 27}í percent under paragraph 372 was therefore sustained.  