
    Before the Third Division,
    June 17, 1944
    No. 49522.
    Protests 75380-K, etc., of Tidewater Grain Co. (Cleveland).
   Opinion by

Cline, J.

It was stipulated that the merchandise in question is the same in all material respects as that passed upon in Richardson v. United States (12 Cust. Ct. 6, C. D. 823). In accordance therewith the claim at 5 percent under paragraph 731, as modified, was sustained.  