Protests 960258-G of G. A. Westphal & Co.

Opinion by

In accordance with stipulation of counsel carved wooden figures similar to those the subject of United States v. Abercrombie (20 C. C. P. A. 267, T. D. 46060) and Abstract 22772 were held dutiable at 33 ¡4 percent under paragraph 412, and miniature dog figures in chief value of fur similar to those which were the subject of Abstract 30980 were held dutiable at 50 percent under paragraph 1519.