
    No. 42551.
    Protests 993531-G, etc., of De Frece Watch Co. et al. (New York).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Benrus v. United States (T. D. 49289) parts of watch movements were held dutiable at 45 percent ad valorem under paragraph 367 (c) (1) as claimed.  