Opinion by
Kincheloe, J.It was stipulated that the merchandise in question consists of cotton rags the same in all material respects as those the subject of United States v. Schapiro (24 C. C. P. A. 343, T. D. 48771) and that the percentages of rags in the shipment used chiefly for paper making were the same as those involved in the cited case. In accordance therewith the claim for free entry under paragraph 1750 was sustained to that extent.