' Opinion by
Dallinger, J.In accordance with stipulation of counsel the bird cages in question were held dutiable at 40 percent under paragraph 339. Heemsoth v. United States (T. D. 49191) followed.
' Opinion by
Dallinger, J.In accordance with stipulation of counsel the bird cages in question were held dutiable at 40 percent under paragraph 339. Heemsoth v. United States (T. D. 49191) followed.