
    Before the Second Division,
    January 30, 1940
    No. 43146.
    Protest 987136-G of Butler Bros. (Seattle).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Minami v. United States (1 Cust. Ct. 307, C. D. 72) the wreaths in question were held dutiable at 35 percent under paragraph 353 as claimed.  