
    No. 58138.
    protests 217522-K and 210525-K (Los Angeles).
    Standard Oil Company of California and Guy B. Barham Company v. United States,
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of seamless steel A. P. I. casings the same in all material respects as those 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.  