Protests 942446-G of Absorbo Beer Pad Co.

*228Opinion by

Kincheloe, J.

It was stipulated that certain of the items consist

of pulpboard the same in all material respects as that passed upon in Absorbo Beer Pad Co., Inc. v. United States (10 Cust. Ct. 176, C. D. 748). The claim at 10 percent under paragraph 1402 was therefore sustained.