
    Before the First Division,
    December 31, 1943
    No. 49093.
    Protest 104752-K of M. Pressner & Co. (New York).
   Opinion by

Oliver, P. J.

In accordance with stipulation of counsel that the opera glasses in question are similar to those the subject of Wool-worth v. United States (2 Cust. Ct. 1, C. D. 74), those entered or withdrawn prior to the French Trade Agreement (T. D. 48316) were held dutiable at 45 percent under paragraph 228 (b), and those imported subsequent to said trade agreement were held dutiable at 35 percent under paragraph 228 (b), as amended.  