
    Before the Second Division,
    April 26, 1945
    No. 50142.
    Protest 77222-K of Nippon Dry Goods Co. (San Francisco).
   Opinion by

Kincheloe, J.

In accordance with stipulation of counsel that the merchandise is similar in all material respects to that passed upon in United States v. Nippon Import & Trading Co. (30 C. C. P. A. 89, C. A. D. 220), the claim at 35 percent under paragraph 921 was sustained.  