
    No. 46290.
    Protest 37304-K of Atlas Marine Supply Co. (Los Angeles).
   Opinion by

Keefe, J.

In accordance with stipulation of counsel that certain of the drums in question are the same in all material respects as those the subject of Atlas Marine Supply Co. v. United States (29 C. C. P. A. 20, C. A. D. 165) they were held entitled to free entry as claimed.  