
    No. 67776.
    S. M. Iida, Ltd., and American Customs Brokerage Co. v. United States,
    protests 61/24762, 62/3728, and 62/10629 (Honolulu).
   Opinion by

Donlon, J.

In accordance with oral stipulation of counsel, the merchandise was held dutiable as follows: The items referred to on the invoices as S-2, S-3, and S-30, cups, at 10 cents per dozen pieces and 20 percent ad valorem and the items referred to as S-9, S-10, and S-ll, teapots, at 10 cents per dozen pieces and 25 percent ad valorem, as claimed.  