
    Before the First Division,
    May 31, 1939
    No. 41457.
    Protest 894797-G of Western Novelty Co. (Los Angeles).
   Opinion by

McClelland, P. J.

In accordance with stipulation of counsel and -on the authority of United States v. Okuda (23 C. C. P. A. 46, T. D. 47713) animal ■figures in chief value of plaster of paris coated with celluloid were held dutiable at 35 percent under paragraph 205 as claimed. The claim was overruled as to the rubber sponges in question. See Abstract 41458.  