Protests 42020-K of De Luxe Saddlery Co.

Opinion by

It was stipulated that certain items of the merchandise consist of leather girths and stirrup leathers of the same kind in all material *263respects as exhibits 2, 3, 4, and illustrative exhibit 5 in Little Joe Wiesenfeld Co. v. United States (10 Cust. Ct. 101, C. D. 731). In accordance therewith the claim at 15 percent under paragraph 1530 (f), as modified by T. D. 49753, was sustained.