
    Before the Second Division,
    April 16, 1940
    No. 43498.
    Protests 963182-G, etc., of American Import Co. et al. (San Francisco) .
   Opinion by

Kincheloe, J.

In accordance with stipulation of counsel and on the authority of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93) the cocoa fiber pile mats in question were held dutiable at 90 percent under paragraph 1529 (a) as claimed.  