
    No. 50027.
    Protest 111467-K of S. W. Simon Leather Co. (New York).
   Opinion by

Oliver, P. J.

When the case was called for trial the examiner-testified that the merchandise is similar in all material respects, to that involved in Rice v. United States (11 Cust. Ct. 118, C. D. 807), which record was incorporated herein. In accordance therewith the claim at 5 percent under paragraph 1530 (a), as modified by T. D. 50504, was sustained.  