
    No. 46474.
    Protest 49856-K of M. Shimmel (New York).
   Opinion by

Walker, J.

It was stipulated that paper is the component .material of chief value, and that the issue is similar to that involved in Abstract 25919 and Koeller-Struss v. United States (T. D. 44560). In accordance therewith the claim at 35 percent under paragraph 1413 was sustained.  