
    Before the Second Division,
    January 2, 1943
    No. 47871.
    Protest 84414-K of American Merchandise Co., Inc. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Abstract 43372 the claim that the tape measures in question are dutiable as household utensils at 40 percent under paragraph 339 was sustained.  