
    No. 47966.
    Protest 92689-K of Givaudan-Delawanna, Inc. (New York).
   Opinion by

Cole, J.

It was stipulated that the merchandise in question consists of cresylic acid the same in all material respects as that involved in Lehn & Fink Products Corp. v. United States (7 Cust. Ct. 182, C. D. 564) which record was incorporated herein. In accordance therewith the claim at 20 percent ad valorem and 3)4 cents per pound under paragraph 27 (b) was sustained.  