
    No. 47761.
    Protest 881189-G of Graef & Schmidt, Inc. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of United States v. Guth Stern & Co. (21 C. C. P. A. 246, T. D. 46777) the claim at 27½ percent under paragraph 372 was sustained.  