
    Before the Second Division,
    May 7, 1940
    No. 43646.
    Protests 663147-G, etc., of F. F. G. Harper & Co. et al. (San Francisco) .
   Opinion by

Kincheloe, J.

It was stipulated that the merchandise consists of cocoa fiber mats similar to those passed upon in United States v. Penn (27 C. C. P. A. 242, C. A. D. 93). The claim at 90 percent under paragraph 1529 (a) was therefore sustained.  