
    No. 39920.
    Protest 38863-G of R. H. Macy & Co., Inc. (New York).
   Opinion by

Tilson, J.

In accordance with stipulation of counsel merchandise in chief value of cellulose filaments the same as those the subject of Abstract 37230 was held dutiable at 60 percent under paragraph 31. Silk wearing apparel in part of galloons, embroidered, like that involved in United States v. Smith (12 Ct. Cust. Appls. 384, T. D. 40544) and Pustet v. United States (13 id. 530, T. D. 41396) was held dutiable at 75 percent under paragraph 1430.  