Opinion by
Tilson, J:'
The record-showed that-certain of the items., qonsi^t of woven fabrics wholly or in chief value of one or more of the materials specified in paragraph 385 and are similar in all material respects to those involved in Meyer v. United States (6 Cust. Ct. 191, C. D. 459). In accordance therewith the items in question were held dutiable at 40 percent under pragraph 385 and T. D. 48316 as claimed.