
    Before the Second Division,
    September 20, 1938
    No. 39391.
    Protest 924290-G of Cambridge Handkerchief Works, Inc. (New York).
   Opinion by

Tilson, J.

There was no evidence as to whether the handkerchiefs in question are valued at 45 cents or more per dozen or at 80 cents or more per dozen, but it appeared that they are hand embroidered. On the record presented .all the claims were overruled and the handkerchiefs were held dutiable at 4 cents •each and 40 percent ad valorem.  