
    Before the Second Division,
    June 3, 1954
    No. 58137.
    protest 187150-K (Galveston).
    R. W. Smith v. United States,
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of seamless steel oil-well casings similar in all material respects to those the subject of United States v. Winkler-Koch Engineering Co. (41 C. C. P. A. 121, C. A. D. 540), the claim of the plaintiff was sustained.  