
    Before the First Division,
    February 20, 1941
    No. 45434.
    Protests 49691-K, etc., of Henri Bendel Inc. (New York).
   Opinion by

Walker, J.

It was stipulated that the merchandise consists of shoes similar to those the subject of Bendel v. United States (5 Cust. Ct. 224, C. D. 404). The claim at 20 percent under paragraph 1530 was therefore sustained,  