
    Before the First Division,
    September 25, 1947
    No. 51912.
    George E. Nixon v. United States,
    protest 112663-K (New York).
   Opinion by

Mollison, J.

It was stipulated that the merchandise consists of citronella oil the same in all material respects as that the subject of United States v. Procter & Gamble Mfg. Co. (34 C. C. P. A. 71, C. A. D. 345). In accordance therewith the claim for free entry under paragraph 1731 was sustained.  