Opinion by
Kincheloe, J.In accordance with stipulation that the merchandise in question consists of cotton rags similar in all material respects to those the subject of United States v. Schapiro & Sons (24 C. C. P. A. 343, T. D. 48771) and J. Milton Hagy Waste Works v. United States (2 Cust. Ct. 385, C. D. 162), the protests were sustained as claimed.