
    No. 56913.
    Carson M. Simon & Co. v. United States,
    protest 172051-K (Philadelphia).
   Opinion by

Johnson, J.

At the trial it was stipulated that the correct dutiable weight of the steel beams in question is 219,200 pounds. Accepting this stipulation as an agreed statement of fact, it was held that the merchandise is dutiable at one-eighth of 1 cent per pound under paragraph 312, as modified, supra, on the basis of 219,200 pounds.  