Opinion by
Tilson, J.
In accordance with stipulation of counsel merchandise in chief value of cellulose filaments similar to those passed upon in Abstract 37230-were held dutiable at 60 percent under paragraph 31. Filet lace articles similar to those involved in United States v. Jabara (22 C. C. P. A. 77, T. D. 47065) and embroidered articles like those the subject of Pustet v. United States (13 Ct. Cust. Appls. 530, T. D. 41396) were held dutiable at 75 percent under paragraph 1430 as claimed.