
    Before the First Division,
    April 21, 1944
    No. 49364.
    Protests 107197-K, etc., of R. Neumann & Co. (New York).
   Opinion by

Walker, J.

In accordance with stipulation of counsel that the hides in question are the same in all material respects as those the subject of Rice v. United States (11 Cust. Ct. 118. C. D. 807), the record in which was incorporated herein, and in view of said trade agreement, certain of the hides in question were held dutiable as claimed.  