Opinion by
Tilson, J.In accordance with agreement of counsel that some of the merchandise consists of woven mufflers in chief value of rayon or other synthetic textile, not hemmed or hemstitched, and other items consist of woven mufflers in chief value of silk, hemmed or hemstitched, and that they are similar in all material respects to those the subject of Abstract 42238, the mufflers were held dutiable as claimed.