
    No. 46870.
    Protests 947253-G, etc., of Jay Thorpe, Inc. (New York).
   Opinion by

Walker, J.

It was stipulated that the merchandise consists of shoes similar to those the subject of Bendel v. United States (5 Cust. Ct. 224, C. D. 404). In accordance therewith they were held dutiable at 20 percent under paragraph 1530 (e) as claimed.  