
    BEFORE the Third Division,
    March 28, 1945
    No. 50067.
    Protests 37651-K, etc., of Tambara & Co. (San Francisco).
   Opinion by

Cline, J.

It was stipulated and agreed that the merchandise in question is the same in all material respects as that passed upon in Mutual Supply Co. v. United States (12 Cust. Ct. 136, C. D. 842), which record was admitted in evidence herein. In accordance therewith the merchandise was held dutiable as claimed.  