
    No. 59513.
    protests 170931-K and 173159-K (Seattle).
    Close & Stewart v. United States,
   Opinion by

Donlon, J.

In accordance with stipulation of counsel that the merchandise consists of beef similar in all material respects to that the subject of Swift & Company et al. v. United States (33 Cust. Ct. 212, C. D. 1655), the claim of the plaintiff was sustained.  