
    No. 47024.
    Protest 864728-G of Strauss-Eckardt Co., Inc. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the microscope sets in question are the same in all material-respects as those the subject of United States v. Wolf (26 C. C. P. A. 243, C. A. D. 23). In accordance therewith the sets were-held dutiable at 45 percent under paragraph 228 (b) as claimed.  