
    Before the Second Division,
    January 28, 1944
    No. 49175.
    Protest 98780-K of Spiegel Bros. Corp. (New York).
   Opinion by

Lawrence, J.

It was conclusively established that the horns in question are similar to the bicycle horns involved in Spiegel Bros. Corp. v. United States (9 Cust. Ct. 194, C. D. 692). The claim at 30 percent under paragraph 371 was therefore sustained.  