
    No. 40367.
    Protest 948719-G/87839 of Yamanaka & Co., Inc. (Chicago).
   Opinion by

Sullivan, J.

In accordance with stipulation of counsel and on the authority of Kwong v. United States (T. D. 49409) the wooden stands in question were held dutiable separately at 33⅝ percent under paragraph 412 as claimed.  