
    Before the First Division,
    May 25, 1939
    No. 41403.
    Protest 872085-G of Joseph Bermel, Inc. (New York).
   Opinion by

McClelland, P.- J.

On the authority of Austin v. United States (1 Ct. Cust. Appls. 510, T. D. 31532) it was held that paragraph 234 (a) more specifically provides for the memorial or headstones in question than paragraph 214 under which claim is made. The protest was therefore overruled.  