
    Before the First Division,
    January 14, 1942
    No. 46816.
    Protests 16975-K, etc., of Hammond Cedar Co., Ltd., et al. (New York).
   Opinion by

Walker, J.

It was stipulated that the lumber in question is similar in all material respects to that the subject of Seaboard Lumber Sales Co. v. United States (5 Cust. Ct. 161, C. D. 391). In accordance therewith it was held that no addition should have been made to the imported quantity for planing, tonguing, and grooving. The protests were therefore sustained.  