
    No. 42905.
    Protest 972722-G of Roland Syndicate, Inc. (New York).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), and Abstract 41633 the calendars and pencil sharpeners in question were held dutiable at 40 percent under paragraph 339 as claimed.  