
    No. 45048.
    Protest 980140-G of Berland Shoe Stores (St. Louis).
   Opinion by

Oliver, P. J.

It was stipulated that the shoe buckles are the same as those the subject of American Express Co. v. United States (T. D. 43588). They were therefore held dutiable at 15 cents per hundred plus 20 percent ad valorem under paragraph 346 as claimed.  