
    No. 53810.
    protest 147003-K (New York).
    “21” Brands, Inc. v. United States,
   Opinion by

Johnson, J.

At the trial the case was submitted upon the record including the collector’s letter of transmittal. 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.  