
    Before the Second Division,
    January 15, 1941
    No. 45215.
    Protest 718733-G (A) of Great Western Mercantile Co. (Los Angeles).
   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 mats in question were held dutiable at 90 percent under paragraph 1529 (a) as claimed.  