
    No. 46379.
    Protests 963367-G, etc., of Iwai & Co., Ltd. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the cellulose sheets in question are similar to those the subject of United States v. Iwai (29 C. C. P. A. 60, C. A. D. 171). They were therefore found to be cellulose sheets, not transparent,, and held dutiable at 40 cents per pound as claimed.  