
    Before the Second Division,
    January 1, 1943.
    No. 47866.
    Protest 817023-G of W. T. Grant Co. (New York).
   Opinion by

Kincheloe, J.

In accordance with stipulation of counsel merchandise described as “Cocoa Door Mats,” similar to that the subject of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93), was held dutiable as claimed.  