
    Before the Second Division,
    May 16, 1940
    No. 43724.
    Protests 679163-G, etc., of Benj. McCabe & Bro. et al. (New York).
   Opinion by

Hínchelos, J.

It was stipulated that the merchandise consists of cocoa fiber mats similar to those passed upon in United States v. Penn (27 C. C. P. A. 242, C. A. D. 93). The claim at 90 percent under paragraph 1529(a) was therefore sustained.  