
    Before the Second Division,
    December 1, 1939
    No. 42714.
    Protest 978576-G of Selsi Co., Inc. (New York).
   Opinion by

Dallinger, J.

It was stipulated that the merchandise consists of hair hygrometers similar to those the subject of Abstract 42039. They were therefore held dutiable as machines at 27% percent under paragraph 372 as claimed.  