
    Before the Second Division,
    October 30, 1946
    No.51386.
    Protest 39126-K of New York Merchandise Co., Inc. (New York).
   Opinion by

Kincheloe, J.

It was stipulated thát the merchandise is similar in all material respects to that passed upon in Nippon Import & Trailing Co. v. United States (14 Cust. Ct. 35, C. D. 908). In accordance therewith the claim at 35 percent under paragraph 921 was sustained.  