
    Before the First Division,
    July 3, 1957
    No. 60987.
    protest 292412-K (San Francisco).
    The Emporium and The Emporium Capwell Company v. United States,
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the rate of 25 percent should apply to the toys valued at $271 and that the rate of 35 percent should apply to the toys valued at $37, the protest was sustained to that extent.  