
    Before the Second Division,
    January 6, 1939
    No. 40327.
    Protests 648280-G, etc., of Artmart Linen Co., Inc. (New York).
   Opinion by

Tilson, J.

From the record it was found that certain items consist of scarfs and doilies made of burnt-out laces in chief value of cotton. On the authority of United States v. Field (22 C. C. P. A. 502, T. D. 47495) the merchandise was held dutiable at 40 percent under paragraph 923 and 10 cents per pound under paragraph 924.  