United States Customs Court July 1, 1946, No. 51082 (Protest 847369-G of Balfour, Guthrie Co.)

*274Opinion by

Kincheloe, J.

From the testimony 'it appeared that the merchandise consists of cocoa-fiber pile mats of the same dutiable character as those passed upon in United States v. Penn (27 C. C. P. A. 242, C. A. D. 93). In accordance therewith the claim at 90 percent under paragraph 1529 (a) was sustained.