
    Before the Third Division,
    April 19, 1946
    No. 51027.
    Protest 78522-K of R. U. Delapenha & Co., Inc. (New York).
   Opinion by

Ekwall, J.

It was stipulated that the preserved ginger is composed in part of manufactured sugar, but not in chief value thereof, and is the same in all material respects as that passed upon in Abstract 45762. In accordance therewith the merchandise was held not subject to the assessment under the Sugar Act of 1937.  