
    No. 59187.
    protest 173158-K (Seattle).
    Close and Stewart v. United States,
   Opinion by

Johnson, 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.  