
    Before the Second Division,
    October 14, 1943
    No. 48864.
    Protest 990823-G of Absorbo Beer Pad Co., Inc. (New York).
   Opinion by

Kincheloe, J.

The record established that the merchandise is the same as that passed upon in Absorbo Beer Pad Co., Inc. v. United States (10 Cust. Ct. 176, C. D. 748), the record in which case'was incorporated herein. In accordance therewith the pulpboard was hold dutiable at 10 percent under paragraph 1402 as not embossed, decorated, or ornamented in any manner. The protest was therefore sustained.  