
    United States v. Wiebusch & Hilger
    (No. 1704).
    
    Sheep Shears.
    Following United States r. Irwin o% Co. (7 Ct. Oust. Appls., 360; T. D. 36906), decided' concurrently herewith, sheep shears are not dutiable as “shears” under paragraph 128, tariff act of 1913, but admissible free of duty as “agricultural implements” under paragraph 391.
    United States Court of Customs Appeals,
    December 21, 1916.
    Appeal from Board of United States General Appraisers, G. A. 7877 (T. D. 362521.
    [Affirmed.]
    
      Bert Ilanson, Assistant Attorney General (Martin T. Baldwin, special attorney, of counsel), for the United States.
    
      Comstock & Washburn (Albert II. Washburn and George J. Puckhafer of counsel) for appellees.
    [Oral argument Oet. 31,1916, by Mr. Hanson and Mr. Washburn.]
    Before Montgomery, Smith, Barber, De Vries, and Martin, Judges.
   De Vries, Judge,

delivered the opinion of the court:

The importations covered by this appeal were sheep shears. The issues of fact and law are the same as presented in United States v. Irwin & Co. (7 Ct. Cust. Appls., 360; T. D. 36906), this day decided by the court. For the reasons and upon the principles and authorities therein cited the decision of the Board of General Appraisers is affirmed.  