
    Before the Third Division,
    October 28, 1942
    No. 47678.
    Protest 74998-K of Balfour, Guthrie & Co. (New York).
   Opinion by

Cline, J.

In accordance with stipulation of counsel and on the authority of Pacific Trading Co. v. United States (8 Cust. Ct. 221, C. D. 610), the claim at 10 percent under paragraph 3558 was sustained.  