Opinion by
Tilson, J.In accordance with stipulation of counsel and on the authority of Amrein v. United States (T. D. 49551) and United States v. Smith (12 Ct. Cust. Appls. 384, T. D. 40544) Normandy laces and dresses in part of lace, embroidered, were held dutiable at 75 percent under paragraph 1430 as claimed.