
    Before the First Division,
    October 15, 1941.
    No. 46434.
    Protests 23669-K, etc. of Harold Mayer et al. (New York).
   Opinion by

Walker, J.

In accordance with stipulation of counsel and on the authority of Abstracts 45141 and 47154 (old series) and Shallus v. United States (13 Ct. Cust. Appls. 87, T. D. 40937) the claim at 30 percent under paragraph 80 was sustained.  