Protest 47465-K of F. W. Woolworth Co. , 12 Cust. Ct. 327 ( 1944 )

Opinion by

Oliver, P. J.

In accordance with stipulation of counsel that the figures in question are in chief value of lead, not plated, similar to those the subject of United States v. Woolworth (28 C. C. P. A. 196, C. A. D. 145), which record was incorporated herein, the claim that they are dutiable at 3 cents per pound, but not less than 22)4 nor more than 45 percent ad valorem, under paragraph 397 as amended by the United Kingdom Trade Agreement, was sustained.