
    Before the Second Division,
    May 28, 1943
    No. 48336.
    Protests 838873-G, etc., of Spiegel Bros. (New York).
   Opinion by

Lawrence, J.

It was stipulated and agreed that the merchandise in question consists of bicycle horns used exclusively on bicycles as warning signals and that they are the same in all material respects as those the subject of Spiegel v. United States (9 Cust. Ct. 194, C. D. 692). In accordance therewith the claim at 30 percent under paragraph 371 was sustained.  