Protest 80928-K of American Merchandise Co.

Opinion by

In view of the uncontradicted evidence it was held that oilcans similar to those involved in Abstract 40863 are dutiable as hollow ware at 40 percent under paragraph 339, and bicycle horns similar to those the subject of Spiegel v. United States (9 Cust. Ct. 194, C. D. 692) were held dutiable as parts of bicycles at 30 percent under paragraph 371, as claimed.