
    Before the Second Division,
    September 16, 1940
    No. 44304.
    Protests 991732-G, etc., of M. Pressner & Co. et al. (New York).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of Abstract 43372, Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20), and Abstract 38680 the merchandise in question was held dutiable as household utensils at 40 percent under paragraph 339 as claimed.  