
    No. 39554.
    Protests 308309-G of Rolland Frères, Inc. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Abstract 37230 articles in chief value of cellulose filaments were held dutiable at 60 percent under paragraph 31. Embroidered articles the same as those passed upon in United States v. Smith (12 Ct. Cust. Appls. 384, T. D. 40544) and Pustet v. United States (13 id. 530, T. D. 41396) were held dutiable at 75 percent under paragraph 1430.  