Protests 961426-G of Western Novelty Co.

*455Opinion by

In accordance with stipulation of counsel and on the authority of Woolworth v. United States (26 C. C. P. A. 221, C. A. D. 20) the mechanical pencils were held properly classified under paragraph 1550 (c), and the silver-plated animal figures, to which they were attached, at 40 percent under paragraph 339.