
    Before the First Division,
    January 21, 1941
    No. 45240.
    Protests 959988-G, etc., of Bellows & Co., Inc. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel the bottles in question were held dutiable at 25 percent under paragraphs 218 (e) and 810 as claimed.  