
    Before the First Division,
    November 6, 1947
    No. 52005.
    Service Mfg. Co., Inc. v. United States,
    protests 130653-K, etc. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel that the merchandise consists of belt buckles similar in all material respects to those the subject of Abstract 51825, the claim at 45 percent under paragraph 397 was sustained.  