
    No. 46201.
    Protest 23481-K of Bullocks, Inc. (Los Angeles).
   Opinion by

Tilson, J.

It was stipulated that the silk mufflers are the same in all material respects as those the subject of Abstract 44055. The claim at 60 percent under paragraph 1209 was therefore sustained. The powder boxes in question were held dutiable as household utensils at 40 percent under paragraph 339 following Abstract 30942 and in accordance with stipulation of counsel.  