
    Before the First Division,
    September 5, 1945
    No. 50446.
    Protest 892767-G (B) of Perry Ryer & Co. (New York).
   Opinion by

Oliver, P. J.

It was stipulated that the goatskins are similar in all material respects to those the subject of United States v. Winograd Bros. (32 C. C. P. A. 153, C. A. D. 302), which record was admitted in evidence herein. In accordance therewith the claim for free entry under paragraph 1681 was sustained.  