
    Before the Second Division,
    January 5, 1956
    No. 59637.
    R. W. Smith v. United States,
    protests 186678-K and 187211-K (Galveston).
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of seamless steel A. P. I. casings similar in all material respects to those the subject of Humble Oil & Refining Co. et al. v. United States (32 Cust. Ct. 32, C. D. 1577), the claim of the plaintiff was sustained.  