
    No. 41364.
    Protests 412780-G, etc., of Bergdorf & Goodman Co. et al. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Abstract 37230 and Amberg v. United States (T. D. 46204) the merchandise in question was held dutiable at 60 percent under paragraph 31 as claimed.  