
    No. 44091.
    Protest 31176-K of DeGrauw Aymar & Co. (New York).
   Opinion by

Hínchelos, J.

In accordance with stipulation of counsel and on the authority of United States v. Penn (27 C. C. P. A. 242, C. A. D. 93) the claim at 90 percent under paragraph 1529 (a) was sustained.  