
    No. 47906.
    Protest 871002-G of W. T. Grant Co. (New York).
   Opinion by

Kincheloe, J.

In accordance with stipulation of counsel merchandise described as “Cocoa Mats,” similar to that the subject of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93), was held dutiable at 90 percent ad’ valorem as claimed.  