
    Before the Second Division,
    January 9, 1941
    No. 45142.
    Protest 23532-K of Bullocks, Inc. (Los Angeles).
   Opinion by

Tilson, J.

Counsel for the respective parties agreed that the merchandise. consists of woven mufflers similar in all material respects to those the subject of Abstract 44055. They were found to be woven mufflers in chief value of silk, hemmed or hemstitched, and held dutiable at 60 percent under paragraph 1209 as claimed.  