
    No. 44155.
    Protest 970924-G of Geo. Borgfeldt Corp. (New York).
   Opinion by

Keefe, J.

The appraiser reported that certain of the articles -are composed in chief value of wood pulp with a thin coating of plaster of paris. On the record presented the merchandise was held dutiable at 30 percent under paragraph 1403 as claimed.  