
    Before the First Division,
    June 26, 1940
    No. 44027.
    Protest 975936-G of Iwai & Co., Ltd. (New York).
   Opinion by

Tilson, J.

From the sample it was found that the merchandise falls squarely within the definition of translucent and that it is not transparent. On the record it was held dutiable at 40 cents per pound under paragraph 31 (b) (1) as claimed.  