
    Before the First Division,
    July 8, 1943
    No. 48516.
    Protests 28021-K, etc., of New York Merchandise Co., Inc. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the bicycle horns are composed in chief value of base metal, not plated, and that they are similar in all material respects to those the subject of Abstract 47964. The claim at 45 percent under paragraph 397 was therefore sustained.  