
    No. 46436.
    Protest 962192-G (C) of Gitelman & Strumeyer, Inc. (New York).
   Opinion by

Walker, J.

In accordance with stipulation of counsel that the dogskins in question are undressed, the same in all material respects as those the subject of- Brachman v. United States (5 Cust. Ct. 153, C. D. 389), the claim for free entry under paragraph 1681 was sustained.  