Protest 998179-G of Fred. Haslam & Co.

*221Opinion by

Kincheloe, J.

At the trial the plaintiff moved in evidence, without objection, two memorandums signed by the assistant appraiser at New York, the truth of the contents of which was agreed to by counsel for the Government. It appeared therefrom that as to the merchandise classified at 40 percent under paragraph 923, it consists of bougies and catheters in chief value of gum, similar to that covered by Bard v. United States (T. D. 49189) and Bard v. United States (2 Cust. Ct. 244, C. D. 134), therein held dutiable at 20 percent under paragraph 1558; that as to the merchandise…