
    No. 46032.
    Protest 59538-K of N. Y. Merchandise Co., Inc. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the opera glasses in question are similar to those the subject of Woolworth v. United States (2 Cust. Ct. 1, C. D. 74). The claim at 35 percent under paragraph 228 (b) was therefore sustained.  