
    No. 43518.
    Protest 806829-G of F. W. Woolworth Co. (San Francisco).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) the pencil holders in question were held dutiable at 40 percent under paragraph 339 as claimed.  