
    No. 46940.
    Protests 502674-G, etc., of Davies Turner & Co. (San Francisco).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Dow v. United States (21 C. C. P. A. 282, T. D. 46816) and Abstracts 33928-and 34951 the claim at 40 percent under paragraph 339 as table or household utensils was sustained.  