
    Before the Third Division,
    November 20, 1946
    No. 51427.
    Protest 114453-K (A) of W. F. Mackay (Pembina).
   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.  