Opinion by
Brown, J.
In accordance with stipulation of counsel and on the authority of Rapken v. United States (25 C. C. P. A. 268, T. D. 49393) the merchandise assessed at 25 percent ad valorem and 80 cents per pound under paragraph 24 was held dutiable at 25 percent ad valorem and 40 cents per pound under the same paragraph as claimed. It was also held that none of the merchandise covered by the protest was subject to the internal revenue tax. The protest was sustained accordingly.