
    No. 49611.
    Protests 72756-K, etc., of Frank B. Ham & Co., Ltd., et al. (Buffalo).
   Opinion by

Cline, J.

It was stipulated that the merchandise is the same in all material respects as that passed upon in Richardson v. United States (12 Cust. Ct. 6, C. D. 823). In accordance therewith the claim at 5 percent under paragraph 731, as modified, "was sustained.  