
    Before the Second Division,
    July 23, 1940
    No. 44130.
    Protests 960686-G, etc., of Greenberg & Josefsberg et al. (New York).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Abstract 43372 the tape measures in question were held dutiable as household utensils at 40 percent under paragraph 339 as claimed.  