
    Before the First Division,
    February 21, 1941
    No. 45439.
    Protests 36514-K, etc., of N. Y. Merchandise Co., Inc. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the articles'in question are similar to those the subject of Abstract 40185. The claim at 45 percent under paragraph 397 was therefore- sustained.  