
    Before the Second Division,
    May 31, 1940
    No. 43815.
    Protests 679961-G, etc., of Butler Bros. (New York).
   Opinion by

Kincheloe, J.

It was stipulated that the cocoa fiber mats in question are similar to those passed upon in United States v. Penn (27 C. C. P. A. 242, C. A. D. 93). In accordance therewith the claim at 90 percent under paragraph 1529 (a) was sustained.  