
    No. 42756.
    Protest 940074-G of C. J. Tower & Sons (Buffalo).
   Opinion by

Evans, J.

It was established that the product in question is an oatmeal used principally for feed for poultry and hogs and that it is a byproduct obtained in the milling of oats or cereals. It was therefore held dutiable at 10 percent under paragraph 730 as claimed.  