
    No. 45976.
    Protest 53564-K of Henri Bendel, Inc. (New York).
   Opinion, by

Walker, J.

In accordance with stipulation of counsel and on the authority of Bendel v. United States (5 Cust. Ct. 224, C. D. 404) the claim at 20 percent under paragraph 1530 (e) was sustained.  