Protest 765132-G of Wm. Goodacre & Sons, Ltd.

Opinion by'

It was stipulated that the merchandise consists of cocoa fiber mats in part of braid the same as 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 was therefore sustained.

dissented, citing his opinion in' Goodacre v. United States (5 Cust. Ct. 82, C. D. 374).