
    Before the First Division,
    November 24, 1948
    No. 52694.
    protest 139867-K (New York).
    Service Manufacturing Co., Inc. v. United States,
   Opinion by

Olives, C. 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.  