
    Before the First Division,
    March 3, 1941
    No. 45496.
    Protest 36425-K of Jos. Rotberg Co. (New York).
   Opinion by

Walker, J.

It was stipulated that the merchandise consist's of dogskins, undressed, the same 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 therefore sustained.  