
    No. 46639.
    Protest 69784-K of S. Lisk & Bro. (New York).
   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 claim at 40 percent under paragraph 339 was sustained.  