
    Before the Third Division,
    February 6, 1946
    No. 50878.
    Protest 53378-K of C. J. Tower & Sons (Buffalo).
   Opinion by

Cline, J.

In accordance with stipulation of counsel that certain items of the merchandise consist of oat scalpings similar in all material respects to those the subject of James Richardson & Sons v. United States (12 Cust. Ct. 6, C. D. 823), the claim at 5 percent under paragraph 731, as modified by T. D. 49752, was sustained.  