
    Before the Second Division,
    May 1, 1947
    No. 51678.
    Protest 80472-K of Nippon Dry Goods Co. (San Francisco).
   Opinion by

Tilson, J.

The record showed that item “23/4 200 dzs. Emfc’d Rayon Thread Crochet Baby Shoes” consists of footwear with a distinct line of demarcation between the upper and the sole. The Government submitted that this merchandise falls within the provisions of paragraph 1530 (e). Upon the established facts and following United States v. Kahn (13 Ct. Cust. Appls. 57, T. D. 40881) the claim of the plaintiff was sustained.  