Opinion by
Tilson, J.In accordance with stipulation of counsel and on the authority of Abstract 37230 materials and articles in chief value of cellulose filaments were held dutiable at 60 percent under paragraph 31. Embroidered all-overs and articles in part of braid, lace, or trimming were held dutiable at 75 percent under paragraph 1430. United States v. Smith (12 Ct. Cust. Appls. 384, T. D. 40544) and Glemby’s v. United States (13 id. 533, T. D. 41397) followed.