
    Before the Third Division,
    June 10, 1944
    No. 49485.
    Protests 82337-K, etc., of Continental Grain Co. et al. (Buffalo).
   Opinion by

Cline, J.

It was stipulated that the merchandise in question is the same in all material* respects as the oat scalpings the subject of Richardson v. United States (12 Cust. Ct. 6, C. D. 823), which record was incorporated herein. It was therefore held dutiable at 5 percent ad valorem under paragraph 731 and T. D. 49752 as claimed.  