
    No. 47498.
    Protest 79509-K of Iwata Trading Co. (San Francisco).
   Opinion by

Oliver, P. J.

At the trial it was stipulated between counsel that the merchandise consists of manufactures in chief value of shell and that it is not chiefly used for the amusement of children. In accordance therewith the claim at 35 percent under paragraph 1538 was sustained.  