
    Before the Second Division,
    March 13, 1943
    No. 48098.
    Protest 85368-K of M. Pressner & Co. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Abstract 41633 the pencil sharpeners in question were held dutiable as household utensils at 40 percent under paragraph 339, as claimed.  