Protest 79968-K of May Co. , 11 Cust. Ct. 211 ( 1943 )

Opinion by

Cline, J.

The revenue tax is not contested. In accordance with stipulation of counsel that the metal trays are of the same kind in all material respects as those involved in Strauss v. United States (9 Cust. Ct. 342, C. D. 710) the claim at 40 percent as household utensils under paragraph 339 was sustained.