
    Before the Second Division,
    October 1, 1943
    No. 48814.
    Protest 939471-G of L. Oppleman, Inc. (New York).
   Opinion by

Lawrence, J.

The record showed that the dynamo cycle lamps are of the same kind as those involved in Wedemeyer v. United States (7 Cust. Ct. 141, C. D. 556). The claim appearing to be well-founded, the lamps were held dutiable at 30 percent under paragraph 371.  