
    Before the First Division,
    May 28, 1943
    No. 48333.
    Protests 75495-K, etc., of Saji Trading Co., Ltd. (Los Angeles).
   Opinion by

Walker, J.

It was stipulated that the merchandise consists of paper and shell water flowers similar in all material respects to those the subject of Abstracts 39751 and 45286. In accordance therewith they were held dutiable at 35 percent under paragraph 1538 as claimed.  