
    Before the Third Division,
    October 31, 1939
    No. 42610.
    Protest 986344-G of Japan Tourist Bureau (New York).
   Opinion by

Cline, J.

In accordance with the report of the collector and on the authority of Smith v. United States (18 C. C. P. A. 16, T. D. 43974) the protest was sustained.  