
    Before the First Division,
    January 21, 1942
    No. 46853.
    Protest 987132-G of M. V. Jenkins (Seattle).
   Opinion by

Walker, J.

In accordance with stipulation of counsel and on the authority of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391) it was held that no addition should have been made to the imported quantity for planing, tonguing, and grooving. The protest was therefore sustained.  