
    No. 50126.
    Protests 113007-K, etc., of New York Merchandise Co., Inc. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the opera glasses are similar in all material respects to those the subject of Woolworth v. United States (2 Cust. Ct. 1, C. D. 74). In accordance therewith they were held dutiable at 35 percent under paragraph 228 (b) as claimed.  