
    No. 54812.
    J. A. Forrest Co. et al. v. United States,
    protests 114846-K, etc. (Minneapolis).
   Opinion by

Cline, J.

It was stipulated that the merchandise is the same in all material respects as that passed upon in Tower & Sons v. United States (14 Cust. Ct. 94, C. D. 919). In accordance therewith the claim for free entry was sustained.  