
    Before the Third Division,
    April 22, 1952
    No. 56574.
    protest 113994-K (St. Albans).
    C. S. Emery & Company v. United States,
   Opinion by

Ekwall, J.

In accordance with stipulation of counsel 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), the claim for free entry was sustained.  