
    No. 62217.
    F. E. Macartney, Inc. v. United States,
    protests 301397-K and 301398-K (Duluth).
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of yellow cedar the same in all material respects as that the subject of Border Brokerage Co. et al. v. United States (39 Cust. Ct. 179, C. D. 1923), the claim of the plaintiff was sustained.  