Opinion by
It was stipulated that certain items of the merchandise are the same in all material respects as those passed upon in Abstract 50611, which held discarded paper-mill felts, unfit for further use in the manufacture of paper and having no commercial value except for the recovery of their component wool fibers by processing to a fibrous condition known as wool shoddy, to be classifiable; as wool rags. In accordance therewith the claim at 9 cents per pound under paragraph 1105, as amended, was sustained.