
    Before the Second Division,
    May 3, 1939
    No. 41197.
    Protests 525592-G, etc., of Oppenheim & Baruch, Inc. (New York).
   Opinion by

Tilson, J.

It appeared that the merchandise in question was made by the same process as the burnt-out laces involved in United States v. Field (22 C. C. P. A. 502, T. D. 47495). Certain of the items were held dutiable at 37⅝ percent under paragraph 919, others at 40 percent under paragraph 923, and some at 45 cents per pound and 65 percent ad valorem under paragraph 1312.  