
    Before the Third Division,
    April 5, 1946
    No. 51001.
    Protests 114444-K, etc., of W. F. Mackay (Pembina).
   Opinion by

Cline, J.

It was stipulated that the merchandise is the same in all matérial- respects as that- passed upon in Tower & Sons v. United Stales (14 Cust. Ct. 94, C. D. 919). In accordance therewith the claim for free entry was sustained.  