
    No. 54282.
    John W. Eshelman & Sons v. United States,
    protest 110415-K (Cleveland).
   Opinion by

Cline, J.

In accordance with stipulation of counsel that the merchandise is the same in all material respects as that passed upon in Tower & Sons v. United States (14 Cust. Ct. 94, C. D. 919) the claim for free entry was sustained.  