
    Before the Second Division,
    March 22, 1965
    No. 69155.
    Sipanam, Inc., et al. v. United States,
    protests 320999-K, etc. (Galveston).
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of seamless steel oil-well casing, advanced beyond hammering, rolling, or casting, similar in all material respects to that the subject of Humble Oil & Refining Co. et al. v. United States (32 Cust. Ct. 32, C.D. 1577), the claim of the plaintiffs was sustained.  