
    No. 39270.
    Protest 939616-G of Nippon Trading Co. (San Francisco).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Borgfeldt v. United States (T. D. 48585) the wooden forks in question were held dutiable at 33% percent under paragraph 412 as claimed and incense similar to that passed upon in Woolworth v. United States (T. D. 47647) was held free of duty under paragraph 1703.  