
    No. 58922.
    protests 147956-K and 150845-K (New York).
    Grafmueller-Hamilton, Inc. v. United States,
   Opinion by

Rao, J.

It was stipulated that the merchandise consists of paper napkins the same in all material respects as those the subject of Freund Mayer & Co., Inc. v. United States (39 C. C. P. A. 123, C. A. D. 474). Upon the agreed statement of facts, the items entered prior to January 1, 1948, were held dutiable at 30 percent under paragraph 1413, and the items entered subsequent to said date were held dutiable at 15 percent under said paragraph, as modified, supra.  