
    Before the Second Division,
    November 27, 1943
    No. 48998.
    Protest 786868-G of Paul Bertuch & Co. (New York).
   Opinion by

Kincheloe, J.

It was stipulated that certain of the merchandise in question consists of cocoa fiber mats in part of braid the same in all material respects as those the subject of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93). In accordance therewith the claim under paragraph 1529 (a) was sustained.  