
    Before the First Division,
    April 2, 1942
    No. 47023.
    Protest 935820-G of Wm. Shaland (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and on-the authority of Abstract 40185 the metal horns in question were held dutiable at 45 percent under paragraph 397 as claimed.  