
    Before the First Division,
    August 13, 1948
    No. 52495.
    protest 78451-K (San Francisco).
    Pacific Dry Goods Co. v. United States,
   Opinion by

Oliver, P. J.

At the trial it was stipulated that the articles in question are not chiefly used for the amusement of children and that they are manufactures in chief value of wood. Upon the record presented it was held that the merchandise covered by items HW 80 in case No. 2175, items HW 95 in case No. 2176, and items 899 and 900 in case No. 2198 is properly dutiable at 33% percent under paragraph 412, as claimed.  