
    No. 47229.
    Protest 840443-G of Wing Hing Chong Co. (San Francisco).
   Opinion by

Oliver, P. J.

It was stipulated that the merchandise in question is similar in all material respects to that passed upon in Wing Duck v. United States (6 Cust. Ct. 133, C.D. 446). In accordance therewith it was held not taxable under the Internal Revenue Act of 1918.  