
    No. 40512.
    Protest 958230-G of Bert Friedberg & Co. (Los Angeles).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Borgfeldt v. United States (T. D. 48585) the forks in question were held dutiable as manufactures of wood at 33)4 percent under paragraph 412.  