
    No. 61438.
    W. J. Byrnes & Co. of N. Y., Inc. v. United States,
    protest 304820-K (New York).
   Opinion by

Wilson, J.

In accordance with stipulation of counsel that the merchandise consists of lambskin plates the same in all material respects as those the subject of A. S. Gold & Bro., Inc. v. United States (33 Cust. Ct. 120, C. D. 1643), rthe claim for free entry under paragraph 1681 was sustained.

Mollison, J., dissented for the reasons set forth in his dissenting opinion in C. D. 1643, supra.  