
    No. 44460.
    Protests 868083-G, etc., of Eastman Kodak Co. (Rochester).
   Opinion by

Walker, J.

In accordance with stipulation of counsel and on the-authority of United States v. Grumbacher (27 C. C. P. A. 166, C. A. D. 80) the hair-pencils in question were held dutiable at only 40 percent under paragraph 1506.  