
    No. 57907.
    R. W. Smith et al. v. United States,
    protests 187209-K, etc. (Galveston).
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of seamless steel oil-well casings similar in all material respects to those the subject of United States v. Winkler-Koch Engineering Co. (41 C. C. P. A. 121, C. A. D. 540), the claim of the plaintiffs was sustained.  