
    No. 42495.
    Protest 921711-G of New York Merchandise Co., Inc. (New York).
   Opinion by

Evans, J.

In accordance with stipulation of counsel and on the authority of United States v. Wolf (26 C. C. P. A. 243, C. A. D. 23) the microscope sets in question were held dutiable at 45 percent under paragraph 228 (b) as claimed.  