Protest 947300-G of Edward P. Paul & Co.

Oliver, Presiding Judge:

This case comes before us on the granting of a motion for rehearing of our original decision of October 3, 1945, reported as Abstract 50550. In that decision we held the imported glass trays to be dutiable under paragraph 230 (d), Tariff Act of 1930, as manufactures of glass, not specially provided for. That decision was based upon the following stipulation:

It is further agreed between counsel that the tray is a table or kitchen article or utensil; that it is composed wholly or in chief value of glass pressed and unpolished, except that the bottom surfaces of the two…