
    Before the Second Division,
    April 28, 1939
    No. 41166.
    Protests 975992-G, etc., of Rolls Razor, Inc., et al. (New York)
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Lee v. United States (T. D. 49358) the claim as machines or parts thereof at 27⅝ percent under paragraph 372 was sustained.  