
    No. 53403.
    protests 147339-K and 135288-K (New York).
    Bellows & Co., Inc. v. United States,
   Opinion by

Johnson, J.

For the reasons stated in Austin, Nichols & Co., Inc. v. United States (22 Cust. Ct. 33, C. D. 1155), the claim of the plaintiff was sustained.  