Opinion by
Tilson, J.It was found that certain items consist of hemstitched wearing apparel in chief value of silk similar to that the subject of United States v. Scruggs (18 C. C. P. A. 279, T. D. 44450). The claim at 60 percent under paragraph 1210 was therefore sustained. Articles in chief value of cellulose filaments similar to those involved in Abstract 37230 were held dutiable at 60 percent under paragraph 31.