
    Before the Second Division,
    October 14, 1940
    No. 44524.
    Protest 967123-G/88239 of G. W. Sheldon & Co. (Chicago).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel the merchandise in question was held dutiable as parts of sewing machines at 15 percent under paragraph 372 as claimed.  