
    Before the Second Division,
    April 23, 1945
    No. 50137.
    Protests 62823-K, etc., of J. J. Edel et al. (New York).
   Opinion by

Tilson, J.

It was stipulated that certain items of the merchandise are similar in all material respects to the merchandise the classification of which was involved in Abstract 38647, which record was admitted in evidence herein. In accordance therewith the items of merchandise in question were held properly dutiable at 45 cents per pound and 45 percent ad valorem under paragraph 1308 as modified by T. D. 48316.  