
    Before the Third Division,
    December 4, 1946
    No. 51447.
    Protests 113336-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.  