
    Before the Second Division,
    July 23, 1943
    No. 48583.
    Protests 20870-K, etc., of E. W. C. Toepfer (New York).
   Opinion by

Lawrence, J.

It was conclusively established that the wrenches .are similar to those the subject of United States v. Ritter Carlton Co. (30 C. C. P. A. 208, C. A. D. 234), the record in which ease was incorporated herein. Following that decision they were held dutiable at 45 percent under paragraph 396 as claimed.  