
    Before the First Division,
    November 18, 1954
    No. 58515.
    protests 167073-K, etc. (Detroit).
    F. S. Whelan & Sons et al. v. United States,
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise is the same in all material respects as that the subject of United States v. E. Dillingham, Inc. (41 C. C. P. A. 221, C. A. D. 555), the claim for free entry under paragraph 1805 as pickets was sustained.  