
    No. 45080.
    Protest 41900-K of C. J. Mentrup Co., Inc. (New York).
   Opinion by

Kincheloe, J.

It was stipulated that the cocoa fiber pile mats in question are similar in all material respects 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.  