
    No. 45711.
    Protests 22123-K, etc., of Samuel S. Perry et al. (San Francisco).
   Opinion by

Kincheloe, J.

It was stipulated that the merchandise consists of cocoa fiber mats similar to those the subject 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 therefore sustained.  