
    Before the First Division,
    March 6, 1946
    No. 50921.
    Protests 93813-K, etc., of Alfred Dunhill of London, Inc. (New York).
   Opinion by

Oliver, P. J.

At the trial no testimony was submitted by either ■of the parties, it being agreed that the merchandise consists of pieces of ferrocerium ¡the same as the articles the subject of Davies Turner & Co. v. United States (13 Cust. Ct. 190, C. D. 893), except for size. In accordance therewith it was held ithat the merchandise is ferrocerium, dutiable at $2 per pound and 25 percent ad valorem under paragraph 302 (q), as claimed.  