
    Before the First Division,
    October 14, 1954
    No. 58422.
    protest 225540-K (New York).
    The Wing On Co. and W. J. Byrnes & Co. of N. Y., Inc. v. United States,
   Opinion by

Oliver, C. J.

In accordance with stipulation of counsel that the kidskin plates are similar in all material respects to those the subject of Kung Chen Fur Corpn. v. United States (29 Cust. Ct. 266, C) D. 1480), the claim for free entry under paragraph 1681 was sustained.

Ford, J., concurred.

Mollison, J.,

dissented for the reasons set forth in this dissenting opinion in C. D. 1480, supra.  