
    Before the Second Division,
    June 28, 1944
    No. 49574.
    Protest 79676-K of Armishaw’s, Ltd. (Portland, Oreg.)
   Opinion by

Lawrence, J.

The uncontradicted evidence disclosed that the merchandise consists of iron heel plates, the same in all material respects as those the subject of Kramer v. United States (11 Cust. Ct. 30, C. D. 787), which record was incorporated herein. On the record presented the protest was sustained to this extent.  