
    Before the Third Division,
    April 16, 1940
    No. 43501.
    Protest 961957-G of Oriental Seed & Plants Co. (San Francisco).
   Opinion by

Evans, J.

In accordance with stipulation of counsel and on the authority of United States v. Herbst (24 C. C. P. A. 270, T. D. 48688) and Abstract 36729 mustard seeds, whole, were held dutiable at 2 cents per pound under paragraph 781 as claimed.  