
    Before The Third Division,
    June 7, 1944
    No. 49480.
    Protests 98337-K, etc., of C. J. Tower & Sons (Buffalo).
   Opinion by

Cline, J.

In accordance with stipulation of counsel that the merchandise is the same in all material respects as that passed upon in Richardson v. United States (12 Cust. Ct. 6, C. D. 823) the protests were sustained.  