
    Before the First Division,
    December 23, 1943
    No. 49054.
    Protest 27404-K of H. P. Lambert Co., Inc. (Boston).
   Opinion by

Walker, J.

In accordance with stipulation of counsel that the kelp meal is the same as that involved in Centennial Flouring Mills Co. v. United States (29 C. C. P. A. 264, C. A. D. 200) the claim for free entry was sustained.  