
    Before the Second Division,
    August 12, 1946
    No. 51264.
    Protest 58415-K of Siegfried & Co. (Seattle).
   Opinion by

Kincheloe, J.

On the authority of Coty v. United States (54 Treas. Dec. 347, T. D. 43030), the merchandise represented by exhibit 1 was held to be dutiable as claimed by the plaintiff. The protest was overruled as to the merchandise covered by exhibit 4 since said exhibit consists of a paper bag and was properly classified as a manufacture of paper.  