
    No. 40525.
    Protest 798770-G of Lee & Schiffer, Inc. (New York).
   Opinion by

Dallinger, J.

It was stipulated that the merchandise consists of machines or parts thereof similar to those the subject of Lee v. United States (T. D. 49358). The claim at 27½ percent under paragraph 372 and 3 cents per pound under section 601 (c) (7) of the Revenue Act of 1932 was therefore sustained.  