
    Before the Second Division,
    December 22, 1947
    No. 52077.
    protests 517502-G, etc. (New York).
    J. C. Penney Co., Inc., et al. v. United States,
   Opinion by

Kincheloe, J.

It was stipulated-that the merchandise is the same in all material respects as the gloves which were the subject of United States v. Julius Kayser & Co. (33 C. C. P. A. 179, C. A. D. 333). The claim at 50 percent ad valorem under paragraph 915, plus any additional duty applicable under paragraph 924, was therefore sustained.  