
    No. 49320.
    Protest 972880-G of New York Merchandise Co., Inc. (New York).
   Opinion by

Lawrence, J.

The evidence disclosed that the bicycle horns in question are similar to those involved in Spiegel v. United States (9 Cust. Ct. 194, C. D. 692), the record in which case was incorporated herein. The claim at 30 percent under paragraph 371 was therefore sustained.  