
    No. 49901.
    Protest 103948-K of F. B. Vandegrift & Co. (Philadelphia).
   Opinion by

Cline, J.

It was stipulated that the merchandise in question is the same in all material respects as that involved in Richardson v. United States (12 Cust. Ct. 6, C. D. 823). It was therefore held dutiable at 6 percent under paragraph 731 as modified.  