
    No. 59318.
    protest 214336-K (Seattle).
    Clarence S. Holmes v. United States,
   Opinion by

Ekwall, J.

In accordance with stipulation of counsel that the merchandise consists of beef similar in all material respects to that the subject of Swift & Company et al. v. United States (33 Cust. Ct. 212, C. D. 1655), the claim of the plaintiff was sustained.  