
    Before the Second Division,
    May 15, 1940
    No. 43720.
    Protests 12532-K, etc., of P. J. Frawley et al. (Los Angeles).
   Opinion by

Kincheloe, J.

It was stipulated that the merchandise consists of cocoa fiber mats similar to those passed upon in Kohlberg v. United States (2 Cust. Ct. 84, C. D. 93). The claim at 90 percent under paragraph 1529 (a) was therefore sustained.  