Protests 991212-G of Robinson

Opinion by

It was stipulated that the merchandise invoiced as “Grape Guest Soap” and “Giant Grape Guest Soap” consists of toilet soap in the form of a cluster of grapes. Following Shallus v. United States (13 Ct. Cust. Appls. 87, T. D. 40937) and Abstract 47154 the merchandise in question was held dutiable as soap at 30 percent under paragraph 80 as claimed.