
    Before the Second Division,
    February 1, 1961
    No. 65133.
    M. Farris & Co., Inc. v. United States,
    protest 60/4915 (New York).
   Opinion by

Lawrence, J.

There being nothing before the court tending in any way to overcome the presumption of correctness attaching to the classification by the collector, the protest was overruled.  