
    Before the Second Division,
    May 24, 1940
    No. 43775.
    Protests 955287-G, etc., of American Import Co. et al. (Los Angeles).
   Opinion by

Kincheloe, J.

In accordance with stipulation of counsel and on the authority of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93) the cocoa fiber mats in question were held dutiable at 90 percent under paragraph 1529 (a) as claimed.  