United States Customs Court December 22, 1939, No. 42905 (Protest 972722-G of Roland Syndicate, Inc.)

Opinion by

Dallinger, J.

In accordance with stipulation of counsel and on the authority of United States v. Friedlaender (21 C. C. P. A. 103, T. D. 46445), Dow v. United States (id. 282, T. D. 46816), and Abstract 41633 the calendars and pencil sharpeners in question were held dutiable at 40 percent under paragraph 339 as claimed.