[339] Opinion by
Donlon, J.
It was stipulated that the merchandise is the same in all material respects as that passed upon in Tower & Sons v. United States (14 Cust. Ct. 94, C. D. 919). In accordance therewith the claim for free entry was sustained. Protest 111643-K (B) having been abandoned as to entry No. 4731-A, said protest was dismissed as to that entry.

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