
    No. 45133.
    Protest 961594—G of D. N. & E. Walter & Co. (Los Angeles).
   Opinion by

Kincheloe, J.

In accordance with stipulation of counsel that the merchandise is similar in all material respects to that the subject of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93) the claim at 90 percent under paragraph 1529 (a) was sustained.  