
    No. 44060.
    Protest 676964-G of Universal Carloading & Distributing Co. (New York).
   Opinion by

Kincheloe, 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.  