
    No. 46701.
    Protests 65281-K, etc., of New York Mdse. Co., Inc. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the opera glasses are similar to those the subject of Woolworth v. United States (2 Cust. Ct. 1, C. D. 74). In accordance therewith they were held dutiable at 35 percent under paragraph 228 (b) as claimed.  