
    No. 58584.
    protest 210874-K (New York).
    Eskil Halle and George G. Lippelgoes v. United States,
   Opinion by

Rao, J.

It was stipulated that the merchandise is similar in all material respects to the paper napkins the subject of Freund Mayer & Co., Inc. v. United States (39 C. C. P. A. 123, C. A. D. 474). Upon the agreed statement of facts and following the cited authority, it was held that the merchandise is dutiable at 15 percent under said paragraph 1413, as modified, supra.  