
    Before the First Division,
    April 7, 1943
    No. 48169.
    Protest 94561-K of New York Merchandise Co., Inc. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel and following May Co. v. United States (T. D. 47760) and Woolworth v. United States (T. D. 48573) the claim at 30 percent under paragraph 1502 was sustained.  