
    No. 58298.
    protests 223849-K and 225949-K (New York).
    Wesley & Winter, Inc. v. United States,
   Opinion by

Rao, J.

It was stipulated that the merchandise consists of paper napkins the same in all material respects (except- that they are of crepe paper) 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 and following the cited authority, it was held that the merchandise is dutiable at 15 percent under said paragraph 1413, as modified, supra.  