
    No. 40949.
    Protest 835536-G of U. S. Wiping Material Corp. (San Francisco).
   Opinion by

Kincheloe, J.

It was found that the testimony fairly showed that the merchandise consists either of so-called dish towels or tea towels made out of used flour sacks by splitting, hemming, and repairing same, and that they are bought and sold as towels in this country. On the evidence presented the protest was overruled. National Bag & Waste Co. v. United States (T. D. 49564) noted.  