
    No. 48180.
    Protest 95789-K of Haug & Co., Inc. (New York).
   Opinion by

Keefe, J.

In accordance with stipulation of counsel that the merchandise consists of wheat malt the same in all materia] respects as the merchandise the subject of Haug v. United States (9 Cust. Ct. 161, C. D 682), which merchandise was held dutiable at 40 cents per TOO pounds under paragraph 722, Tariff Act of 1930, by virtue of the similitude provisions of paragraph 1559, the protest was sustained.  