
    Before the Third Division,
    September 30, 1948
    No. 52569.
    protests 114847-K, etc. (Minneapolis).
    J. A. Forrest Co. et al. v. United States,
   Opinion by

Cline, 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.  