Protest 49856-K of Shimmel , 7 Cust. Ct. 299 ( 1941 )

Opinion by

Walker, J.

It was stipulated that paper is the component .material of chief value, and that the issue is similar to that involved in Abstract 25919 and Koeller-Struss v. United States (T. D. 44560). In accordance therewith the claim at 35 percent under paragraph 1413 was sustained.