
    Before the Second Division,
    June 17, 1942
    No. 47312.
    Protests 960758-G, etc., of Singh Singh & Co., Inc., et al. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel that certain of the items in question are similar to those the subject of Abstract 45938 mufflers, hemmed or hemstitched, were held dutiable at 60 percent under paragraph 1209, and those not hemmed or hemstitched at 55 percent under the same paragraph as claimed.  