
    No. 47546.
    Protest 961691-G of Sprouse Reitz Co., Inc. (San Francisco).
   Opinion by

Oliver, P. J.

At the trial it was stipulated that the banks in question are the same in all material respects as those the subject of Abstract 42749. In accordance therewith they were found to be dutiable as hollow ware at 40 percent under paragraph 339. This claim not having been made, the protest was overruled without affirming the action of the collector.  