
    Before the Second Division,
    March 27, 1939
    No. 40928.
    Protest 978788-G of American Express Co. (New York).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of American Express Co. v. United States (T. D. 49321) the film pack parts in question were held dutiable at 20 percent under paragraph 1551 as claimed.  