
    No. 61635.
    Balfour Guthrie & Co., Ltd. v. United States,
    protest 306228-K (New York).
   Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise consists of goatskins and sheepskins the same in all material respects as those the subject of Nawi Noonoo & Co. et al. v. United States (39 Cust. Ct. 57, C. D. 1904), the claim of the plaintiff was sustained.  