
    Before the Third Division,
    May 29, 1946
    No. 51172.
    Protests 111752-K, etc., of C. J. Tower & Sons (Buffalo).
   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.  