
    Before the First Division
    June 5, 1943
    No. 48366.
    Protest 18604-K/88999 of J. E. Bernard & Co., Inc. (Chicago).
   Opinion by

Walker, J.

At the hearing it was stipulated that the merchandise in question is similar in all material respects to that involved in Centennial Flouring Mills Co. v. United States (29 C. C. P. A. 264, C. A. D. 200) and that case was incorporated herein. On the record thus presented the claim for free entry under paragraph 1705 was sustained.  