
    No. 45857.
    Protest 57496-K of L. Oppleman, Inc. (New York).
   Opinion by

Dallinger, J.

It was stipulated that the bird cages and stands :in question are similar to those the subject of Heemsoth v. United States (T. D. 49191). The claim at 4Q percent under paragraph 339 was therefore sustained.  