Protests 486140-G of Schwartz & Levy, Inc.

Opinion by

The record established that certain items consist of burnt-out lace neckwear and laces in chief value of cotton similar to the mer*686chandise involved in United States v. Field (22 C. C. P. A. 502, T. D. 47495). On the established facts the claims at 37½ percent under paragraph 919 and 40 percent under paragraph 923, respectively, were sustained.