
    No. 47670.
    Protests 65283-K, etc., of New York Merchandise Co., Inc. (New York).
   Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of United States v. Minami (29 C. C. P. A. 169, C. A. D. 188), the claim at 35 percent under paragraph 353 was sustained.  