
    No. 59183.
    protest 226607-K (Los Angeles).
    Universal Consolidated Oil Co. and A. E. Coppersmith v. United States,
   Opinion by

Lawrence, J.

In accordance with stipulation of counsel that the merchandise consists of seamless steel A. P. I. casings similar in all material respects to those the subject of Humble Oil & Refining Co. et al. v. United States (32 Cust. Ct. 32, C. D. 1577), the claim of the plaintiffs was sustained.  