
    No. 65677.
    Den-Va Co. et al. v. United States,
    protests 319184-K, etc. (New York).
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that had the requirements of the Customs Regulations been met prior to liquidation the merchandise would have been liquidated free under paragraph 1615(a), as amended, the claim of the plaintiffs was sustained.  