
    Before the Second Division,
    November 5, 1941
    No. 46539.
    Protest 67814-K of Gemsco, Inc. (New York).
   Opinion by

Tilsojn, J.

In accordance with stipulation of counsel and on the authority of Meyer v. United States (6 Cust. Ct. 191, C. D. 459) the merchandise in question was held dutiable at 40 percent under paragraph 385 and the French Trade Agreement as claimed.  