
    No. 43969.
    Protests 796991-G, etc., of Samuel S. Perry et al. (Portland, Oreg.).
   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 cocoa fiber mats in question were held dutiable at 90 percent under paragraph 1529 (a) as claimed.  