Opinion by
Tilson, J.
From the record it was found that certain items consist of Normandy laces similar to those involved in United States v. Amrein (26 C. C. P. A. 353, C. A. D. 40). The claim at 75 percent under paragraph 1430 was therefore sustained as to these items. Articles in chief value of compounds of cellulose were held dutiable at 60 percent under paragraph 31 as claimed. Abstract 37230 followed.