Opinion by
Tilson, J.
The record upon which this case was submitted showed that certain items consist of artificial flowers similar in all material respects to those the subject of Robinson-Goodman Co. v. United States (17 C. C. P. A. 149, T. D. 43473) and the record therein was admitted in this case. Upon the established facts and the cited case certain of the merchandise in question was held dutiable at 60 percent under paragraph 1419 as claimed. Protest sustained to this extent.